Cooperative Memo Indorsement Form Annex "C-1"

REVENUE REGION NO. ___

REVENUE DISTRICT OFFICE NO. _____
__________________

1st INDORSEMENT
Date

Respectfully referred to the Regional Director, Revenue Region ____, Attention: Chief, Legal
Division, the herein Application for Renewal of Certificate of Tax Exemption of (NAME OF
COOPERATIVE) under Republic Act No. 9520 with the information that the COOPERATIVE has
satisfactorily complied with the documentary requirements prescribed under the Joint Rules and
Regulations Implementing Articles 60, 61 and 144 of Republic Act No. 9520 and Revenue
Memorandum Order No. ______ dated ________ by submitting the following.

1. Application for Certificate of Tax Exemption for Cooperatives (BIR Form No. 1945)
2. Certified True Copies of the Latest Articles of Cooperation and By-Laws of the
cooperative;
3. Certified True Copy of the Certificate of Registration issued by the Cooperative
Development Authority (CDA) under the new Cooperative Code, as certified by the CDA;
4. Certified True Copy of the current Certificate of Good Standing issued by the CDA
effective on date of application;
5. Certified True Copy of Latest Financial Statements of the immediately preceding year
duly audited by a BIR accredited independent certified public accountant.

In view of the foregoing, it is respectfully recommended that herein Application of (NAME

OF COOPERATIVE) be granted and its Certificate of Tax Exemption be renewed.

REVENUE OFFICER
(SIGNATURE OVER PRINTED NAME)

GROUP SUPERVISOR
(SIGNATURE OVER PRINTED NAME)

Endorsed by:

REVENUE DISTRICT OFFICER

(SIGNATURE OVER PRINTED NAME)
BIR RDO No. ____, ___________