Tax Treatment of CSF Cooperatives.
Section 9
SEC. 9. Tax Treatment of CSF Cooperatives. – A CSF Cooperative registered with the CDA shall enjoy the tax privileges of cooperatives under Republic Act No. 9520, otherwise known as the “Philippine Cooperative Code of 2008”: Provided, That the members of the CSF Cooperative which are not cooperatives shall be subject to regular taxes under the National Internal Revenue Code, as amended, and other tax laws.