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March 19, 2009BIR RULING [COOP-(M-061) 224-09]R.A. No. 6938; ECCP-063-2008 dtd. 06/04/08Conqueror Industrial Peace Management Cooperative3/F Room 303 State Condominium Bldg. 1186-188 Salcedo Sts., Legaspi Vill., Makati CityAttention: Paulo G. HernandezAssistant General ManagerGentlemen :This refers to your letter dated August 7, 2008 requesting a confirmatory ruling on the exemption enjoyed by cooperatives under the provision of Republic Act No. 6938, otherwise known as the Cooperative Code of the Philippines. Documents submitted disclosed that Conqueror Industrial Peace Management Cooperative (CONQUEROR) is a multi-purpose cooperative transacting business with members and non-members with TIN No. 200-584-742-000; that it is registered with the Cooperative Development Authority (CDA) with CDA Registration No. C-524-6489 dated June 17, 2008; that the objectives and purposes for which it is formed are as follows:1. To engage in Independent Job Contractor — it engages in performing special and specific jobs for special skills/services for a definite and specific period; (Service)2. To actively support the government and other concerned organizations, both local and foreign, in promoting cooperatives as a practical means towards sustainable socio-economic development under a...