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December 16, 2009BIR RULING [COOP-(M-166) 788-09]R.A. No. 6938; Coop (M-011) 037-2009 dtd. 1/27/2009Pagkakaisa N.E. Primary Multi-Purpose CooperativeGeneral Mamerto Natividad, Nueva EcijaAttention: Gemma A. TomasPresidentGentlemen :This refers to your letter dated November 27, 2009 requesting for a tax exemption under the provision of Republic Act (R.A.) No. 6938, otherwise known as the Cooperative Code of the Philippines. TcSAaHIt appears that Pagkakaisa N.E. Primary Multi-Purpose Cooperative is a multi-purpose cooperative duly registered with the Cooperative Development Authority (CDA) under Certificate of Registration No. 9520-03001792 dated November 05, 2009 with Taxpayer Identification Number (TIN) 209-323-942; that it transacts business with members and non-members; that it was issued a Certificate of Good Standing by the CDA dated July 15, 2009; that the primary objectives for which it was formed are as follows:"1. Hikayatin ang mga kasapi sa pagtitipid at pag iimpok upang makatipon ng puhunan;2. Lumikom ng puhunan at magpahiram/magpautang sa mga kasapi para sa pagpapaunlad ng kabuhayan, pangkagipitan at iba pang pansariling pangangailangan;3. Magkaloob ng mga kagamitan at paglilingkod at iba pang pangangailangan ng mga kasapi;4. Mangasiwa ng...