Bureau of Internal Revenue

BIR Rulings

BIR Ruling [COOP-(M-165) 784-09]

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...

AIC Grande Tower Garnet Road
Ortigas Center, Pasig City
Metro Manila Philippines

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