October 12, 2009
BIR RULING [COOP-(M-149) 636-09]
RA 6938; 008-2001
Carcanmadcarlan Jeepney Operators Multi-Purpose Cooperative
National Highway, Poblacion
Carmen, Surigao Sur
Attention: Engr. Virgilio J. Bomediano
President
Gentlemen :
This refers to your letter dated April 14, 2008 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."
Documents submitted disclosed that Carcanmadcarlan Jeepney Operators Multi-Purpose Cooperative, with Taxpayer's Identification No. 006-485-287, is a multi-purpose cooperative transacting business with members and non members; that it is registered with the Cooperative Development Authority with Registration No. CARA-1402 dated December 13, 2006; that a Certificate of Good Standing has been issued in its favor by Ms. Manuela E. Pelaez, Regional Director, Cooperative Development Authority, CARAGA Extension Office; and that the objectives and purposes for which it was formed are the following:
1. To operate a gasoline station;
2. To engage in selling jeepney tires and spare parts; and
3. To engage in vulcanizing services.
and that it has submitted to this Office in support of its request and in compliance with Section 8 of Revenue...
