Keep a cooperative in good standing: your forms
Reviewed by Mar Angelo N. Revelo, founder of PhilForms.
You run a registered cooperative and file its yearly reports with the CDA and BIR.
Forms in this pack: Cooperative Annual Progress Report (CAPR); Financial statements; List of officers and trainings; Social audit report; Renew the Certificate of Tax Exemption.
Cooperative Annual Progress Report (CAPR): Every year through the CDA's online system, with the attachments below.
Financial statements: Attached to the CAPR, audited by a CDA-accredited external auditor.
List of officers and trainings: Attached to the CAPR.
Social audit report: Attached to the CAPR.
Renew the Certificate of Tax Exemption: The certificate is good for 5 years; file at least 2 months before it expires.
CDA's fine for late reports: ₱100 a day for small, medium and large cooperatives, and the Certificate of Compliance is not issued.
With a Certificate of Tax Exemption, also file the Annual Tax Incentive Report and the Annual Benefits Report; missing them can cost you the certificate.
The reports also take a Performance Audit Report and a semi-annual report on mediation and conciliation. CDA may extend a year's date: check its circulars.
Not for: A cooperative still being registered (see Register a cooperative).
Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.