Co-op chamber challenges BIR TIN requirement before SC

The Philippine Chamber of Cooperatives (Co-op Chamber) is challenging the Bureau of Internal Revenue's (BIR) requirement for Tax Identification Numbers (TINs) from all cooperative members before the Supreme Court.

The Co-op Chamber argues that this BIR rule hinders cooperatives from accessing tax exemptions granted under Republic Act No. 9520, despite complying with the requirement since 2010.

Many cooperatives nationwide cannot comply with the TIN requirement, leading to penalties from the BIR, with some co-ops reportedly settling these penalties instead of fulfilling the compliance.

The chamber highlights that the TIN requirement is outside the scope of RA 9520, which states that co-ops are tax-exempt on their deposits, share capital, and final tax.

The Co-op Chamber previously stated that the BIR order prevents thousands of cooperatives from obtaining their Certificates of Tax Exemption (CTE), as many members, particularly from marginalized sectors and the elderly, may not have TINs.