RMC No. 38-2025 Digest

RMC No. 38-2025 (issued April 23, 2025) clarifies the submission of cooperative members' Taxpayer Identification Numbers (TINs) in applications for a Certificate of Tax Exemption (CTE), in relation to RMC No. 158-2022. As a general rule, cooperatives must ensure their members possess valid TINs and must submit a list of members with their TINs to the BIR pursuant to Section 236 of the Tax Code, Revenue Regulations No. 7-2012, and Revenue Memorandum Order No. 76-2010. If a cooperative cannot secure all members' TINs for justifiable reasons, it must submit a Sworn Affidavit stating the reasons and undertaking compliance within nine (9) months from CTE issuance, subject to administrative penalties under RMC No. 158-2022; the missing TINs shall not delay CTE processing or issuance. No CTE shall be suspended or revoked and no application denied solely for non-submission of members' TINs until the enhanced Online Registration and Update (ORUS) is in place.