The Philippine Chamber of Cooperatives, Inc., the nation’s leading advocacy center for cooperatives, is highlighting the crucial role of cooperatives in nation-building and good governance during National Cooperative Month. The organization is advocating for the revision of Republic Act No. 9520, the Cooperative Code of 2008, to strengthen the local and national economy by generating jobs and providing livelihoods to millions of poor and marginalized Filipinos.
On this note, the PH Coop Chamber calls for a society with a government that is free from any form of corruption, as this significantly impacts the operation and management of cooperatives, as well as the lives of their members.
Following the National Taxation Forum organized by the PH Coop Chamber on October 9, 2025, in Quezon City, as attended by more than 200 cooperative leaders from different parts of the country, cooperatives raised concerns on the regulatory burden being imposed, including the BIR requirement of TIN of individual coop members to be able to secure a Certificate of Tax Exemptions.
“The PH Coop Chamber challenges the validity of these revenue memorandum circulars before the Supreme Court, arguing that these issuances unlawfully restrict the tax exemption privileges granted to cooperatives under the Cooperative Code,” said Noel Raboy, Chairperson of the PH Coop Chamber.
The organization also requests that the government affirm the rights and privileges of cooperatives without being burdened by additional, legally unwarranted administrative requirements imposed strictly by regulatory agencies, which result in penalties amounting to millions of pesos and lead to the closure of cooperatives.
“It is the policy of the State to foster the growth and development of cooperatives, and its autonomy and independence must always be upheld as enshrined in our Constitution,” added Chairperson Raboy.
This issue regarding the TIN requirement has already been addressed in the proposed revisions to the Cooperative Code, as adopted in Senate Bill No. 1431, or the consolidated bills amending Republic Act No. 9520. The PH Coop Chamber, as a member of the Technical Working Group in both the House of Representatives and the Senate, is just awaiting the schedule of the Committee Meeting in the House of Representatives to finalize its version of the proposed revisions.
The PH Coop Chamber emphasizes that any revision to the Cooperative Code must always adhere to the internally agreed-upon cooperative values and principles, thereby preserving the democratic, autonomous, and people-centered nature of cooperatives. The organization will continue to advocate for the resolution of various concerns affecting the operation of cooperatives, promoting the welfare of Filipino cooperators.
