December 14, 2009
BIR RULING [COOP-(M-165) 784-09]
RA 6938; 008-2001
Rich Class Cooperative (RCC)
Rm. 911 City and Land Mega Plaza, ADB Avenue
Cor. Garnet Road, Ortigas Center, Pasig City
Attention: Mr. Ernesto A. Manundo
Chairperson
Gentlemen :
This refers to your letter dated September 8, 2009 requesting for a Certificate of Tax Exemption under the provisions of Republic Act No. 6938, otherwise known as the "Cooperative Code of the Philippines." caADSE
Documents submitted disclosed that Rich Class Cooperative (RCC) is a service cooperative with principal address at Rm. 911 City and Land Mega Plaza, ADB Avenue Cor. Garnet Road, Ortigas Center, Pasig City; that you are primary a service cooperative transacting with both members and non-members and registered with the Cooperative Development Authority under Registration No. K-524-6781 dated August 25, 2009; that the primary objective of your cooperative is to engage in the business of supplying skilled work force such as; metal fabricators, welders, pipe fitters, installers/erectors lathe operators, electrician, etc. to specialty and general contractor; carpenters, mason, painters, and other construction worker for general (horizontal and vertical) construction firms; managers, chef's, cashier, waiter...