September 28, 2009
BIR RULING [COOP-(M-146) 624-09]
RA No. 6938 & RR 20-01
Galaxy Service Cooperative
383 Chico Street
Napico, Manggahan
Pasig City
Attention: Mr. Jaime S. Garcia
Chairman
Gentlemen :
This refers to your letter dated July 13, 2009 requesting for a Certificate of Tax Exemption under the provisions of Republic Act (R.A.) No. 6938, otherwise known as the "Cooperative Code of the Philippines".
As represented, you are a primary service cooperative with Taxpayer Identification No. 246-599-967-000. You are registered with the Cooperative Development Authority (CDA) Manila Extension Office under Certificate of Registration No. K-524-6020 issued on July 5, 2006. A Certificate of Good Standing No. MEO-CGS-2009-179 dated May 21, 2009 has been issued in your favor by Officer-in-Charge Manuel C. Lapeña, Cooperative Development Authority, Manila Extension Office. The primary objective for which you were formed is "to engage in services particularly employment generation for its members". The following are your secondary objectives:
1. 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 truly just and democratic society;
2....
