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Revenue Memorandum Circular · RMC

RMC No. 90-2026 Digest

To clarify the status of the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority (CSEA) of BARMM in relation to the documentary requirements and availment of tax exemptions/incentives by cooperatives under RA No. 9520 and the Joint Rules.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
90
Year
2026
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 90-2026 clarifies that for availing tax incentives under RA No. 9520, only the Certificate of Good Standing — now issued by the Cooperative Development Authority (CDA) as a Certificate of Compliance — will be recognized; it is also a required attachment to the letter-application for a Certificate of Tax Exemption (CTE) under Section 13 of the Joint Rules. CSEA-registered cooperatives located in BARMM cannot avail of these tax incentives by submitting a CSEA-issued Certificate of Compliance, because no legislation expressly includes them within the tax exemptions under RA No. 9520.