TY  - BOOK
AU  - Aguirre, Estelita C.
AU  - Agustin, Johnny T.
AU  - Borja, Felix A.
TI  - Cooperatives in the Philippines: tax compliance and exemptions : a primer 
SN  - 9789716100693
AV  - HD 3532.P6 .Ag94 2006
PY  - 2006///]
CY  - Quezon City
PB  - Cooperative Union of The Philippines
KW  - Cooperative
N2  - Clarifies and presents in clear detail the tax obligations and rights of cooperatives, including the procedures in meeting Bureau of Internal Revenue (BIR) reportorial and other requirements. Also provides a common and mutually accepted interpretation of tax laws, revenue rules and regulations by the BIR and cooperative sector
ER  -