Bureau of Internal Revenue(BIR)

September 8, 2020 Dear Elena Rodriguez, Greetings! Thank you for your request dated Aug 31, 2020 08:10:08 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch. Your request You asked for requirements for the application for Tax Exemption Certificate of Credit Cooperative. Response to your request We were able to determine that this particular information is already available online and therefore cannot be counted as a valid FOI request. Please go to www.bir.gov.ph and look for revenue memorandum order no. 76-2010 which provides for the guidelines and requirements in the processing of request for a cooperative’s tax exemption. Anent your query on where to report tax fraud, please go to the BIR Regional Investigation Division having jurisdiction over the place of the subject taxpayer alleged to have committed tax fraud. Your right to request a review If you are unhappy with this response to your FOI request, you may ask us to carry out an internal review of the response by writing to the Office of the Commissioner of Internal Revenue. Your review request should explain why you are dissatisfied with this response, and should be made within 15 calendar days from the date when you received this letter. We will complete the review and tell you the result within 30 calendar days from the date when we receive your review request. If you are not satisfied with the result of the review, you then have the right to appeal to the Office of the President under Administrative Order No. 22 (s. 2011). Thank you. Respectfully, Juanito H. Balbastre III Chief, Law and Legislative Division