RA 6938 (Cooperative Code of the Philippines) Article 61

Tax Treatment of Cooperatives.

Article 61

ART. 61. Tax Treatment of Cooperatives. — Duly registered cooperatives under this Code which do not transact any business with nonmembers or the general public shall not be subject to any government taxes or fees imposed under the internal revenue laws and other tax laws. Cooperatives not falling under this article shall be governed by the succeeding section.

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Other provisions in RA 6938 (Cooperative Code of the Philippines)

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationRA 6938 (Cooperative Code of the Philippines) Article 61 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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