June 15, 2010
BIR RULING [COOP-(003) 039-10]
RA No. 6938 & RR 20-01; BIR Ruling No. 006-01;
BIR Ruling No. 008-01; BIR Ruling No. DA-015-03;
BIR Ruling No. ECCP-034-08; BIR Ruling No. [COOP-(M-159)736-09]
Cotabato Agricultural Allied
Services Cooperative (CAASC)
Poblacion 3, Midsayap, Cotabato
Attention: Mr. Paul S. Cruz
Chairman
Gentlemen :
This refers to your letter dated April 8, 2008 requesting for the issuance of a Certificate of Tax Exemption under Republic Act No. 6938, otherwise known as the "Cooperative Code of the Philippines". IHcSCA
The facts, as you represent, are as follows:
COTABATO AGRICULTURAL ALLIED SERVICES COOPERATIVE is an agricultural cooperative duly registered with the Cooperative Development Authority ("CDA") on March 27, 2008 under Registration Certificate No. RN-4443-KEO and registered with BIR under TIN#006-491-269. Pursuant to its Articles of Cooperation, the objective of COTABATO AGRICULTURAL ALLIED SERVICES COOPERATIVE, among others, is to engage in the production and supply of certified seeds (rice and corn) production of organic fertilizers, supply of farm machineries, draft animals and allied agricultural inputs and services.
It is further represented that COTABATO AGRICULTURAL ALLIED SERVICES COOPERATIVE has completely submitted on May 5, 2010 in...
