ANNEX "E"- FOR COOPERATIVES TRANSACTING with both members and

non-members with accumulated reseres and undiided net sain!s o" not more than
Ten #illion Pesos $P%&'&&&'&&&(&&)
BIR Form No. 2333-B
*ureau o" Internal Reenue
Reenue Re!ion No( +++
Please chec,
Ori!inal
Renewal
No( COOP-&&&&%-%&-RR-&%-R-O-&&%
CERTIFICATE OF TAX EXEMPTION
$For Coo.eraties re!istered under Re.ublic Act No( /01&)
T2IS IS TO CERTIF3 T2AT $ABC COOPERATIVE)' a $TYPE OF COOPERATIVE,
EX. MULTI-PURPOSE Cooperative)' with address at +++++++++++++++++ is a dul4-re!istered
ta5.a4er o" R-O No( ++++++ under Ta5 Identi"ication No( ++++++++++++++++++++++ and is
re!istered with the Coo.eratie -eelo.ment Authorit4 under Re!istration Certi"icate No(
+++++++++++++++ dated +++++++++++ (
As a cooperative transactin !it" #ot" mem#ers an$ non-mem#ers with accumulated
reseres and undiided net sain!s o" not more t"an Ten mi%%ion pesos &P'()((()(((.((*'
$ABC Cooperative) is entitled to the "ollowin! ta5 e5em.tions and incenties .roided b4 Article
6% o" Re.ublic Act No( /01&' as im.lemented b4 Section 7 o" the 8oint Rules and Re!ulations
Im.lementin! Articles 6&' 6% and %99 o" RA No( /01&:
%( E5em.tion "rom Income ta5 on income "rom C-A-re!istered o.erations;
1( E5em.tion "rom Value-added ta5 on C-A-re!istered sales or transactions;
<( E5em.tion "rom other Percenta!e ta5;
9( E5em.tion "rom -onor=s ta5 on donations to dul4 accredited charitable' research and
educational institutions' and reinestment to socio-economic .ro>ects within the area o"
o.eration o" the coo.eratie;
0( E5em.tion "rom E5cise ta5 "or which it is directl4 liable;
6( E5em.tion "rom -ocumentar4 stam. ta5: Provided, however, that the other .art4 to
the ta5able document?transaction who is not e5em.t shall be the one directl4 liable "or
the ta5;
@( E5em.tion "rom .a4ment o" Annual Re!istration "ee o" Fie hundred .esos $P0&&(&&);
7( E5em.tion "rom all ta5es on transactions with insurance com.anies and ban,s'
includin! but not limited to 1&A "inal ta5 on interest de.osits and @(0A "inal income
ta5 on interest income deried "rom a de.ositar4 ban, under the e5.anded "orei!n
currenc4 de.osit s4stem; and
/( BNote: Add only if taxpayer is an Electric cooperative duly registered with the
AuthorityC E5em.tion "rom VAT on reenues on s4stems loss and VAT on reenues
on distribution' su..l4' meterin! and li"eline subsid4 o" electricit4 to their members(
This Certi"icate o" Re!istration shall be alid "or "ie $0) 4ears or until ++++++++++++
unless sooner reo,ed b4 this O""ice "or iolation o" an4 .roisions o" the 8oint Reenue
Re!ulations' the terms and conditions on the reerse side hereo" or u.on withdrawal o" the
Certi"icate o" Re!istration b4 the C-A(
In Testimon4 Dhereo"' I hae hereunto set m4 hand at EueFon Cit4'
Phili..ines this ++++++++++++ da4 o" ++++++++++++++ 1&%&(



RE+IONA, -IRECTOR
Si!nature oer Printed Name
O""ice Code
TERM. AN- CON-ITION. OF T/I. CERTIFICATE OF TAX EXEMPTION
Name of Cooperative (CDA No. ! "#$% &orm '((()#* Page 2
of 2
+$N No.
$%) An4 chan!e or amendment in the charter or b4-laws o" the coo.eratie should be
communicated immediatel4 to the Reenue -istrict O""ice where the coo.eratie is
re!istered(
$1) An4 coo.eratie which iolates an4 .roision o" the 8oint Rules and Re!ulations
Im.lementin! Articles 6&' 6% and %99 o" RA No( /01& and Reenue #emorandum Order
No( +++ ma4 be disGuali"ied either b4 sus.ension or cancellation o" the ri!ht to aail o" the
e5em.tions !ranted under Article 6& o" RA No( /01&' in addition to an4 administratie or
criminal .enalties .roided "or b4 laws or re!ulations(
$<) *oo,s o" accounts and other accountin! records o" the coo.eratie and its actual
o.erations "or an4 ta5able 4ear $"iscal or calendar) shall be sub>ect to annual eri"ication
b4 the Commissioner o" Internal Reenue or his dul4 authoriFed re.resentaties a"ter
.reious authoriFation b4 Coo.eratie -eelo.ment Authorit4 $C-A)(
$9) All coo.eraties are reGuired to 4earl4 submit to the a..ro.riate Reenue -istrict O""ice
the "ollowin! in"ormation or documents to!ether with the "ilin! o" the coo.eratieHs
Annual In"ormation Return $*IR Form %@&1) due on or be"ore the %0th da4 o" the "ourth
month "ollowin! the close o" the calendar 4ear:
%( Certifie Tr!e Cop" o" the current and e""ectie Certi"icate o" Good
Standin! "rom C-A;
1( Ori#i$a% Cop" o" certi"icate under oath b4 the Chair.erson?General
#ana!er statin! the "ollowin!:
a( the t4.e?cate!or4 o" coo.eratie and the .rinci.al
actiities?business transactions it is en!a!ed in;
b( that the coo.eratie is transactin! business with members onl4 or
both members and non-members' whicheer is a..licable;
c( the amount o" the accumulated reseres as o" the 4ear end
concerned;
d( the amount o" net sur.lus "or the 4ear; and
e( that at least 10A o" the net sur.lus is returned to the members in
the "orm o" interest on share ca.ital and?or .atrona!e re"und;
<( Ori#i$a% Cop" o" 4earl4 summar4 o" records o" transactions clearl4
showin! which transactions corres.ond to members or in case the
coo.eratie deals with members and non-members' 4earl4 summar4 o"
records o" transactions clearl4 showin! which transactions corres.ond to
members and non-members; and
9( Ori#i$a% Cop" o" Certi"ication under oath b4 the Chair.erson?General
#ana!er o" the Iist o" #embers' their res.ectie TINs' and the
Share Ca.ital Contribution o" each member as o" the 4ear end concerned(
Failure o" the coo.eraties to com.l4 with the aboe reGuirements shall be a !round "or
cancellation?reocation o" the Certi"icate o" Ta5 E5em.tion(
$0) The e5em.tion o" the coo.eratie shall not e5tend to its members sub>ect to the e5ce.tion
.roided in Section %% o" the 8oint Rules and Re!ulations im.lementin! RA No( /01&(
$6) Notwithtstandin! the e5em.tions .roided in this Certi"ication' the coo.eratie shall be
sub>ect to all other ta5es "or which it is directl4 liable and not otherwise e5em.ted b4 an4
law as stated .ursuant to Sections / and %& o" the 8oint Rules and Re!ulations
im.lementin! RA No( /01&(