COOPERATIVE DEVELOPMENT AUTHORITY

to ANNUAL TAX INCENTIVES REPORT - INCOME-BASED TAX INCENTIVES FOR CALENDAR/FISCAL YEAR _________
delete NAME OF COOPERATIVE __________________________

CDA Certificate of
Registration

Taxpayer
Count Registered Address Identification Business Activities
No.

No. Date

1 MANILA, NCR (MAIN OFFICE) 000-000-000 ENGAGE IN LENDING 123456

000-000-000

Certified By:

Page 1 of 9
 Annex A

ANNUAL TAX INCENTIVES REPORT - INCOME-BASED TAX INCENTIVES FOR CALENDAR/FISCAL YEAR _________

Transactions
(members only, non - members AMOUNT OF SALES/RECEIPTS
or both)

Type of Category of Asset Size GENERAL RESERVE

Cooperative Cooperative FUND
MEMBERS/N
MEMBERS ONLY ON- MEMBERS NON-MEMBERS TOTAL
MEMBERS

9,000,000 X 1,000,000
18,000,000 X 1,000,000 1,000,000 2,000,000

LEGEND:

d EXPENSES ( d )
**Expenses = Net Sale /Service ( a ) - Cost of Sales Services ( b ) - Gross Revenue ( c )
e PATRONAGE REFUND ( f )
**Net Surplus ( e )* 70%
h Income Tax Holiday / Tax Incentives Claimed
**Patronage Refund ( f ) * Tax Rate ( g )
f f = Net Surplus for Allocation (e) less statutory reserves

Page 2 of 9
 Tax Incentives Claimed ( As declared by RBE in the ITR)

Net Sale / Cost of Sales/ Net Surplus for Net Surplus for VAT
Services / Services Gross Revenue Expenses Allocation Distribution of Income Tax Paid Payment
Interest Income ISCPR

a b c=(a-b) d e=(c-d) f g h

100 0 100 50 50
500 100 400

**Expenses = Net Sale /Service ( a ) - Cost of Sales Services ( b ) - Gross Revenue ( c )

f = Net Surplus for Allocation (e) less statutory reserves

Page 3 of 9
 Annex A
COOPERATIVE DEVELOPMENT AUTHORITY
ANNUAL TAX INCENTIVES REPORT - INCOME-BASED TAX INCENTIVES FOR CALENDAR/FISCAL YEAR _________
NAME OF COOPERATIVE __________________________

Transactions
CDA Certificate of (members only, non - members AMOUNT
Registration or both)
Taxpayer Type of Category of GENERAL
Registered Address Identification Business Activities
Cooperative Cooperative RESERVE FUND
No.
MEMBERS/
No. Date MEMBERS ONLY NON-MEMBERS MEMBERS

MANILA, NCR (MAIN OFFICE) 123456 000-000-000 ENGAGE IN LENDING 9,000,000 X 1,000,000
18,000,000 X 1,000,000
000-000-000

LEGEND:

Certified By: d

f
1 of 2
 Annex A

Tax Incentives Claimed ( As declared by RBE in the ITR)

UNT OF SALES/RECEIPTS

Net Sale / Net Surplus for

Services / Cost of Sales/ Gross Net Surplus for VAT
Expenses Distribution of Income Tax Paid
Interest Services Revenue Allocation Payment
ISCPR
Income
NON- TOTAL
MEMBERS
a b c=(a-b) d e=(c-d) f g h

100 0 100 50 50
1,000,000 2,000,000 500 100 400

EXPENSES ( d )
**Expenses = Net Sale /Service ( a ) - Cost of Sales Services ( b ) - Gross Revenue ( c )
PATRONAGE REFUND ( f )
**Net Surplus ( e )* 70%
Income Tax Holiday / Tax Incentives Claimed
**Patronage Refund ( f ) * Tax Rate ( g )
f = Net Surplus for Allocation (e) less statutory reserves
2 of 2
 Annex A
COOPERATIVE DEVELOPMENT AUTHORITY
ANNUAL TAX INCENTIVES REPORT - INCOME-BASED TAX INCENTIVES FOR CALENDAR/FISCAL YEAR _________
to NAME OF COOPERATIVE __________________________
delete

Transactions
CDA Certificate of (members only, non - AMOUNT O
Registration members or both)
Taxpayer Business Type of Category of GENERAL
Count Registered Address Identification Asset Size
Activities Cooperative Cooperative RESERVE FUND
No.
MEMBERS/
MEMBERS
No. Date NON- MEMBERS
ONLY MEMBERS

1 MANILA, NCR (MAIN OFFICE) 000-000-000 ENGAGE IN LENDING 123456 9,000,000 X 1,000,000
18,000,000 X 1,000,000
000-000-000

LEGEND:

Certified By: d

h
 Tax Incentives Claimed ( As declared by RBE in the ITR)

NT OF SALES/RECEIPTS

Net Sale / Cost of Net Surplus for Net Surplus for

Services / Gross Distribution of Income Tax VAT
Sales/ Expenses
Interest Revenue Allocation Paid Payment
Services ISCPR
Income
NON- TOTAL
MEMBERS
a b c=(a-b) d e=(c-d) f g h

100 0 100 50 50
1,000,000 2,000,000 500 100 400

EXPENSES ( d )
**Expenses = Net Sale /Service ( a ) - Cost of Sales Services ( b ) - Gross Revenue ( c )
PATRONAGE REFUND ( f )
**Net Surplus ( e )* 70%
Income Tax Holiday / Tax Incentives Claimed
**Patronage Refund ( f ) * Tax Rate ( g )