Revenue Memorandum Circular No. 90-2026 provides clarification on the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority of the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM). The circular explains how such certificates affect the tax treatment of cooperatives operating within BARMM, particularly concerning eligibility for tax incentives and exemptions. It also outlines the procedural steps for cooperatives to obtain and present the certificate to the BIR for verification.
Key Takeaways
- Certificate Recognition: The BIR will honor BARMM‑issued Certificates of Compliance as proof of a cooperative’s adherence to regional social enterprise standards.
- Tax Incentive Eligibility: Cooperatives presenting a valid certificate may qualify for BARMM‑specific tax incentives, subject to national tax law limitations.
Taxpayers must submit a certified copy of the certificate together with their annual information return to facilitate verification by the relevant Revenue District Office.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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