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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 71-2026
This Circular clarifies that the BIR shall recognize the extension of the validity of Certificates of Compliance (COC) granted under Cooperative Development Authority (CDA) Memorandum Circular No. 2026-07, Series of 2026, as summarized below:
| Affected Taxpayers | Cooperatives |
| COCs Covered | Calendar Year 2025 COC expiring on April 30, 2026 |
| Extended COC Validity | Until May 31, 2026 |
| Reason For Extension | Declaration of State of National Emergency, Pursuant to Executive Order No. 110, Series of 2026 |
Accordingly, the BIR shall recognize CY 2025 COC that expired on April 30, 2026, as valid until May 31, 2026, solely for the evaluation and processing of applications for Certificates of Tax Exemption (CTE), subject to existing audit and verification procedures.
All BIR officials and employees are directed to strictly implement the Circular to ensure its consistent and uniform application.