MRTC
Author MRTC
_________________

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 038-2025

In line with the government’s efforts to improve tax administration, ensure compliance, promote transparency and accountability in its transactions, the BIR has recognized the need to standardize the compliance on the submission of Taxpayer Identification Numbers (TIN) for members of cooperatives. The BIR, however, is cognizant that cooperatives have been facing challenges and difficulties in securing and submitting their members’ TIN due to various factors.

Taking into account these factors, and in order to aid in the smooth implementation of the requirement of TIN in the application of Certificate of Tax Exemption (CTE) of the cooperatives and to allow ample time to comply with the requirement, this Circular is being issued.

Salient Points Promulgated by RMC No. 038-2025:

Grace period for compliance with TIN submission of membersCooperatives are given a period of nine (9) months from the issuance of the CTE to comply with the TIN requirement.
Additional requirements for availing the 9-month grace periodA Sworn Affidavit stating therein all the justifiable reasons for failure to comply with the TIN requirements for its members prior to the application of CTE; andAn undertaking that the cooperative will comply with the TIN requirement within 9 months from the issuance of CTE subject to administrative penalties as prescribed under RMC No. 158-2022. 
The justifiable reasons advanced shall be taken into account in formulating policies, rules, and procedures to further improve taxpayers’ service and enhance the system of issuing TIN especially to individual taxpayers.
Consequence of non-submission of TIN requirementThe application for CTE of the cooperative, where the only lacking requirement is the TIN of its members, will still be processed and the corresponding CTE issued by the concerned office of the BIR. No CTE of the cooperatives shall be suspended/revoked and no application for CTE shall be denied solely on the basis of the non-submission of the TIN of its members until the availability of the enhanced Online Registration and Update System (ORUS) of the BIR is in place, provided that the Sworn Affidavit is submitted.