August 24, 2009
BIR RULING [NSNP-(S30A-001) 514-09]
Section 30 (A); NSNP(S30h-058)289-2008
Casureco 1 Independent Union of Employees (CINDEUM)
Puro Batia, Libmanan, Camarines Sur
Attention: Mr. Lopito R. Mendoza
CINDEUM President
Gentlemen :
This refers to your letter dated November 6, 2008 which was received by this Office by way of 2nd Indorsement dated January 29, 2009 by Revenue Region No. 10, Legazpi City requesting exemption from taxes as a non-stock, non-profit organization pursuant to Section 30 of the Tax Code of 1997, as amended.
Documentary evidence submitted disclosed that the CASURECO 1 INDEPENDENT UNION OF EMPLOYEES (CINDEUM) with TIN 006-832-828-000 is a non-stock, non-profit organization registered with the Department of Labor and Employment under DOLE Registration No. 10990-LC as the sole and exclusive bargaining representative of all rank and file employees of CASURECO 1; and that the purposes for which the union was organized, among others are as follows, viz.:
a. To establish an organization that will unite all the rank-and-file employees of the Camarines Sur 1 Electric Cooperative, Inc. into one cohesive, strong and effective organization for collective representation with management in matter...
