Iloilo tax forum helps coops navigate BIR rules

ILOILO CITY — More than 130 cooperative leaders from across Iloilo gathered Sept. 7 for a province-wide tax education forum aimed at clarifying tax rules and government requirements affecting the sector.

Held at Casa Real de Iloilo, the forum was organized by the Philippine Chamber of Cooperatives Inc. (Coop Chamber) in partnership with the Bureau of Internal Revenue (BIR), the Iloilo Provincial Cooperative Development Office (PCDO), and the Iloilo Provincial Employees and Community Multi-purpose Cooperative (IPECMPC).

The BIR Legal Office and Revenue District Office No. 74 led the session, discussing tax rules applicable to cooperatives and requirements for securing and renewing certificates of tax exemption (CTEs).

The forum also gave cooperative leaders an opportunity to raise specific concerns and seek clarification directly from BIR representatives.

Modesto “Panjun” Margarico, chair of the IPECMPC and council leader of the Western Visayas Cooperatives Chamber, said the activity was organized in response to concerns raised by cooperatives over tax exemption certificates and related requirements.

A key issue discussed was the requirement for cooperatives to secure and submit the taxpayer identification numbers (TINs) of their members when applying for new or renewed CTEs.

Under Revenue Memorandum Circular No. 38-2025, cooperatives generally must submit a list of their members with corresponding TINs when applying for a CTE.

Cooperatives that cannot secure all members’ TINs for justifiable reasons may still have their CTE applications processed if they submit a sworn affidavit explaining the reasons and undertake to complete the requirement within nine months of the CTE’s issuance.

The rule is part of the BIR’s framework for administering tax exemptions and incentives available to qualified cooperatives under Philippine law.

Margarico said securing TINs remains challenging for cooperatives whose members come from the informal sector.

He said the forum allowed cooperative leaders to clarify BIR requirements and raise compliance concerns directly with tax officials.

PCDO head Arturo Cangrejo said the forum was timely because more than two years had passed since the province held a similar activity.

He said the intervening period saw the issuance of new BIR memorandum circulars and other regulations affecting cooperatives.

The forum also included a presentation of policy recommendations and proposed measures through the Coop Chamber.

Cangrejo said the PCDO continues to support cooperatives through capacity-building programs and financial assistance.

The provincial government is also working to expand opportunities for cooperatives to participate in government programs.

Organizers said the forum was part of broader efforts to strengthen coordination between cooperatives and government agencies while ensuring cooperative leaders have access to updated information on tax and regulatory requirements.