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Friday, August 4, 2017

The Revenant movie

The Revenant

In Los Angeles, a fallen soldier who has joined the ranks of the living dead reunites with his best friend in order to deal with the city's drug dealers and killers - a perfect way to collect the blood that one of them so desperately needs.

Thursday, August 3, 2017

The Raid Movie

A SWAT compound comes under fire from an international terrorist who relentlessly and violently pursues a mystery man who was apprehended by Seattle SWAT after a raid went horribly wrong.

Sunday, July 2, 2017

Storm erupts over Horn’s ritual

Manny Pacquiao’s camp has landed an early blow on Jeff Horn.
Pacquiao’s trainer Freddie Roach has taken exception to brown porous tape used by the Horn camp to wrap the Australian’s hands.
The brown porous tape is not permitted for use, as it can soak up and harden when sweat or water is applied it.
Main Event commentator Paul Kent explained the issue, saying the Pacquiao camp is well within their rights to step in.
“It’s very important for people who don’t know boxing that the proper wraps are used,” Kent explained.
“It’s quite clear you can’t use brown wraps and the Horn camp have tried to go ahead with that. Freddie Roach is within his rights to say, ‘No, change the wraps.’
But Horn’s trainer Glen Rushton said the drama was just mind games from Pacquiao, to try and unsettle Horn.
“It’s fabric tape, we use it all the time. It doesn’t matter if it’s brown or white, no one has complained about the colour of the tape.
“He had some issue with it, so I agreed to use his white tape to save any dramas.
“He seemed a little rattled, which is surprising for someone of his experience.”
Horn’s brother Ben reportedly laughed at the suggestion of some dogdy tactics, Roach replying with a series of expletives.
Boxing host Ben Damon, who is at Suncorp Stadium, said Roach told him he had “never met such f***ing disrespectful people in boxing. Manny knows about it and they’re going to pay!


Pacquiao vs. Jeff Horn FULL WEIGH IN and FACE OFF VIDEO

Manny Pacquiao vs. Jeff Horn FULL WEIGH IN & FACE OFF VIDEO

Pacquiao vs Horn - Tale of the Tape

JEFF Horn fights Manny Pacquiao in the biggest bout of his career at Suncorp Stadium in Brisbane today.
On paper the clash looks like a mismatch. Pacquiao is a future Hall of Famer who’s won 11 titles in eight different divisions. He’s won 59 of his 67 fights, including 38 by knockout.
Horn on the other hand — although undefeated in his professional career — has only fought 17 times for 16 wins and one draw. The Aussie has yet to step in the ring with someone who even comes close to being of the same calibre as Pacquiao, so the Battle of Brisbane looms as his toughest test yet.
The undercard is scheduled to start at 11am while the main event to decide the WBO world welterweight champion won’t start before 1.30pm.
The fight can be purchased for $59.95 on Foxtel’s Main Event pay-per-view channel, while it is also available to stream at the same price at


Jeff Horn - Top 5 Knockouts

Jeff Horns Top 5 Knockout

Jeff Horn Knockout Fights


Jeff Horn knockout fights

Pacquiao vs Horn - Updates on Report by

Fight card
Junior welterweight
Brent Dames (AUS) defeated Jonel Dapridran (PHL) on points (58-56 x 2, 59-55)

Brock Jarvis (AUS) defeated Caem Rasmanudin (IDN) via KO (R1)

Light heavyweight
Damien Hooper (AUS) defeated Umar Salamov (RUS) on points (96-94 x 3)

Shane Mosley Jr (USA) vs David Toussaint (ACT)

Michael Conlan (IRE) vs Jarrett Owen (QLD)

Junior bantamweight
Teiru Kinoshita (JPN) vs Jerwin Ancajas (PHL)

Jeff Horn (AUS) vs Manny Pacquiao (PHL)

Australian kickboxer and boxer John Wayne Parr can’t see any way Horn is going to get over the top of Pacquiao.

He says the Filipino’s experience will prove a massive advantage over the local challenger.
“Today is the day Jeff Horn puts Australia on the map when he takes on Manny Pacquiao.
As much as I’d love for Jeff to cause an upset, I really can’t see it happening against one of the greatest fighters of our generation,” Wayne Parr wrote on Instagram.

“I have been very lucky to have fought in front of big crowds in my career of over 100,000 people 4 times. There is nothing on earth that anyone can say to explain it until you feel the experience for yourself walking out to that many people.

“Not only that, but knowing there is close to a billion people going to watch it on TV all across the world. It won’t be until the dressing room that reality will hit that this is really happening.

“The other problem is once you are in the ring, you look across and you see one of your boxing heroes in the other corner. Now there is no more smiles or being polite like the press conference. Now it’s go time and Manny says he wants to make a statement.

“Manny has fought the who’s who of the sport and for him today will be like a hard spar for a massive payday.

“I hope the fight is competitive and Jeff can make me eat my words. But I just don’t believe Jeff is ready at this stage after only 17 pro fights against someone with Manny’s experience.”

Original article:

Saturday, July 1, 2017


1 JULY 2017

At a time when income inequality is rising around the world, it is good to remember that solutions for inequality exist. The co-operative model is foremost among these. Its internationally agreed definition, principles and values set it apart from all other forms of entrepreneurial organisations. Those principles state that membership in a co-operative is open without discrimination to all people who accept the requirements of membership.

That open membership affords access to wealth creation and poverty elimination. This results from the co-operative principle on member economic participation: 'Members contribute equitably to, and democratically control, the capital of their co-operative'. Because co-operatives are people-centred, not capital-centred, they do not perpetuate nor accelerate capital concentration and they distribute wealth in a more fair way.

The open access that co-operatives provide extends across all business sectors -- savings and credit facilities, farming and fisheries, purchase of goods and services, health care, housing, insurance, provision of artisinal and industrial services -- wherever the capital-based market fails to look after the needs of the people and they choose to organise themselves.

Beyond the non-discriminatory structure of the co-operative itself, co-operatives also foster external equality, through principle seven, 'Concern for Community'. As they are community-based, they are committed to the sustainable development of their communities - environmentally, socially and economically. This commitment evidences itself across the world in co-operative support for community activities, in local sourcing of supplies to benefit the local economy, and in decision-making that considers the impact on their communities.

Despite their local community focus, co-operatives also aspire to bring the benefits of their economic and social model to all people in the world. Globalization should be done through a set of values such as those of the co-operative movement; otherwise, it creates more inequality and excesses that render it unsustainable, as we have seen.

Co-operatives achieve results not as charities, but as entrepreneurial self-help organisations. This has allowed them to grow to scale, through community-based federated structures and by offering increasingly varied services in response to member needs. The World Co-operative Monitor reports that the 300 largest co-operatives alone account for over USD 2.5 trillion annual turnover. Over 250 million people organise their livelihood through a co-operative. This is wealth creation and distribution at a high impact level. The question of scalability of co-operatives was resoundingly answered in the affirmative long ago.

This impact is one of the reasons that UNESCO (the United Nations Educational, Scientific and Cultural Organisation) recently added co-operatives to its list of the intangible cultural heritage of humanity. UNESCO established the list in 2003 to acknowledge that the human experience is not defined only by tangible places and monuments, but equally by practices and traditions. A member-state must make such a nomination, and Germany made the case for co-operative recognition, noting that co-operatives 'strive for a more just development of globalization processes'.

It is important to note that it is not only income inequality that plagues the world. Women in particular and minority groups often find themselves denied access to important activities essential to improving their living situation. The nondiscrimination defined in the co-operative principles is multi-dimensional: gender, social, racial, political and religious, ensuring that no-one is left behind.

On this International Day of Co-operatives, the International Co-operative Alliance calls on co-operatives across the world to reflect on the misery caused by rising inequality, to recommit to ensuring equality across their communities, and to celebrate the co-operative contribution to making the world a better place. The platform ‘Coops for 2030’ ( offers the possibility for co-operatives to pledge initiatives towards the implementation of the Sustainable Development Goals and the International Co-operative Alliance encourages all co-operatives to do so



AMPC conceptual design roofdeck by: Engr. Omar Mamoko

Friday, June 30, 2017

Radyo 5 (Singko) Invites AMPC as Part of its Regular Guests in Heart to Heart Program

AMPC is a regular guest in Radyo 5 101.9 News FM, Heart to Heart Program every Wednesday4-5 pm

 In the program, we discussed all aspects of AMPC, There's a Q & A and plugging in of AMPC activities.
In the picture is Mam Oret Aquino the program producer of Heart to heart in Radyo 5.

Thursday, June 29, 2017

How To Become A USPD Member

How does  one become a member  of United Sugarcane Planters of Davao Cooperative

Joining USPD Savings and Credit Cooperative is easy.
Do the following steps and you are near to achieving your goals.

1. Attend Pre-membership Educational Seminar
2. Fill-up Membership Application Form.
3. Invest your
         Initial Share           - Php 2,500.00
         Initial Savings       - Php 500.00
         Membership Fee - Php 500.00
         MABS                         - Php 300.00       

Save more! Earn more!
Enjoy 4% interest on your savings!

Tuesday, June 27, 2017

Meeting with Loan Officers - AMPC

If you are not able to participate in this mornings meeting with Loan Officers, you may click the link to get your copy. There are 3 Powerpoint copies that you can download the meeting is about CreCom Concerns. Reporting and Loan Recommendation.

The page can only be viewed by privilege stafff of AMPC please send me email if you want access.

My email is

Friday, June 23, 2017

AMPC Officers and Staff Forum, Fellowship Night

Agdao Multipurpose Cooperative Fellowship Night and Officers and Staff Forum.

How To Download Facebook Video without Software

This video will guide you on how to download facebook video without  need of any software or installer.

if you are at some point experience how nice it was  to download a  facebook video to watch it again later, then this video tutorial is for you.

If you like this video please  subscribe to my channel It will only take one second of your time to do it. Thanks.

Thursday, June 22, 2017

How To Download Youtube Videos in Your Laptop or Desktop Computers

This is a very basic way to download a youtube video in your laptop or desktop computers. Yes! it can be done in Mozilla Firefox browser. Just follow the steps and enjoy downloading youtube videos. 

Just remember you are "not allowed to reload a video" back to youtube because you'll have a strike on copyright and your account might be ban in using youtube. 

If you like the video please subscribe to my channel it will only take one second of your time to do it, Thanks and enjoy watching. 

Friday, June 16, 2017


Taxation is an inherent power of the state not only for purposes of raising revenues but also to distribute equally the wealth of the nation and protect certain industries by granting exemptions. This is so because it is the primordial duty of the State to alleviate the lives of the people from poverty. The 1987 Constitution itself provides that the goals of the national economy are a more equitable distribution of opportunities, income, and wealth to raise the quality of life for all, especially the underprivileged. Accordingly, the Constitution further requires the promotion of the viability and growth of cooperatives as instruments for social justice and economic development.

Pursuant to the Constitutional mandate, the Philippine Cooperative Code was created and declared the policy of the State to foster the creation and growth of cooperatives as a practical vehicle for promoting self-reliance and harnessing people power towards the attainment of economic development and social justice. One of the ways to attain such policy is to grant cooperatives the privilege to be exempted from tax. And this has been proven to be the most effective way.

The grant of this privilege to cooperatives may not literally help the government raise revenue, but it fulfills the mandate of alleviating the lives of the people form poverty, which is the ultimate goal of raising revenue. The Code requires the cooperatives to set aside thirty percent (30%) of their profit to be reserved for specific purposes. They cannot spend anything from their money until and unless the requirement on statutory reserves is complied with. These reserves will redound back to the members themselves and the community as a whole, through certain projects specifically required by law. Only the excess of which may be returned back to the members or finance the operations of the coop.

The primary purpose of cooperatives is to provide service to their members. The purpose of gaining profit is only a consequence thereto in order to meet the need to serve the members. Being community based, the services that their members expect from the government are given directly to them by their cooperative through easiest, fastest and most accessible way. Hence, cooperatives are but partner-instruments of the State in promoting equity, social justice and economic development.

Again, cooperatives are created by mostly poor individuals who contributed small amount to the organization on one collective purpose which is to alleviate them from poverty, with less financial support from the Government but the tax exemption. This tax exemption is a social justice measure and can never be considered as fiscal incentive to business. It is clearly provided under the Cooperative Code which is a legislative measure.

Although the general rule is that tax exemptions are not favored and are construed strictissimi juris against the taxpayer, this, however, does not apply when the exemption is in favor of cooperatives. The general when dealing with cooperatives is that they are exempted from tax. In a case it decided, the Supreme Court opined that “if there is an express mention or if the taxpayer falls within the purview of the exemption by clear legislative intent, the rule on strict construction does not apply (Comm. Vs. Arnoldus Carpentry Shop, Inc., 159 SCRA 19)”. The tax exemption privilege under the Code was made to enable the cooperatives develop into viable and responsive economic enterprises and thereby fulfill its purpose of serving the need of the members.

Cooperatives conduct their business activities not for profit but for the sustenance of its members. The sound construction of the principles outlined in the Code must be that the powers the law confers are to be carried into execution which will enable the cooperative to perform the high duties assigned to them in the manner most beneficial to their members and to the community as a whole.

Wherefore, removing tax exemptions of cooperatives will deprive poor people the only organization that knows their conditions and which provides them what they need; hence it is heretofore strongly and unyieldingly opposed.

Chairman. CDA


Good afternoon to the Honorable Chairman, my highest respect to the deputy speaker, Hon. Gloria Macapagal-Arroyo who had visited us in Mindanao when her Excellency was President to advance Peace in Mindanao through Cooperativism in 2009. Esteemed members of Congress, my colleagues in government, my countrymen who like me believe that the Philippines is the bastion of freedom, where justice roll on like a river, and righteousness like a never-failing stream, I have never been as fired up as today as I stand firm on Upholding the Tax Exemption of Cooperatives, a position and conviction shared by more than 14 million cooperative members from all walks of life.


Salus Populi Est Suprema Lex. The welfare of the people is the supreme law. Nothing can best express the primacy and importance of the welfare of the people and the government’s existence is best justified in the exercise of its police power. On the other hand, the power to tax is an incident of sovereignty, its use emanates from necessity because without taxes, the government cannot carry out its mandate of promoting the welfare of the people. Two inherent powers of the state that rationalize the government’s relevance, but somehow need to be balanced as one may result in abuse and oppression of a segment of society whose welfare it is tasked to protect and promote.

House Bill 4774, also known as the Tax Reform for Acceleration and Inclusion (TRAIN) Bill seeks to reduce poverty from 21.6% to 14%, which means some 6 million Filipinos will no longer wallow in poverty by 2022 and that by 2040, extreme poverty is eradicated and high income status is achieved, attaining a per capita GNI increase of US$12,000 in today’s money. It envisions the presence of inclusive economic and political institutions where everyone has equal opportunities. Redesigning the country’s tax system, making it simpler, fairer and more efficient for all is a welcome change. The cooperative movement fully supports this laudable targets as they are aligned with the Ten Point Socio-Economic Agenda of the Duterte Administration.

The proposed bill determines the financial implications of the foregoing targets in the amount of P366-B per year between 2016-2022 to fund programs in infrastructure, education and training, health and social protection programs. Towards this end, HB 4774 seeks to lift the tax exemption of cooperatives to raise the amount.


The world has acknowledged the role of cooperatives. Their gargantuan task consists of improving the lives of marginalized members of society, their uniqueness and distinctiveness seen in their very mandate of achieving the economic, social and cultural needs and aspirations of their members. Cooperatives are special aggrupations of people because they are saddled with a social task and a calling to unite people, harness their productive capacity, and let them rise past poverty level. With the formation of the Rochdale Cooperative founded in England in 1844 by 28 textile weavers who operated a retail store to protect themselves from capitalists who were out to squeeze them dry, the adoption of the cooperative form of organization by countries including the United States, has resulted in significant economic gains and social development. Countries in Asia such as South Korea, Singapore, Indonesia, Nepal, Thailand, Hongkong, Taiwan, Bangladesh, and Mongolia, among others, have reaped the benefits of the collective economic and social gains that cooperatives provide.

The Philippines on its own can boast that the cooperatives do have an impact on the lives of millions, who normally would not be able to have access to opportunities that would take them out of the quagmire of poverty. They operate in an environment conscious that they, together with other sectors in the economy, are responsible in bringing about an equitably progressive future for Filipinos. To date, there are more than 14 million individuals who are members of 26,600 cooperatives, spread all over Luzon, Visayas and Mindanao. Of this number, 82.5% or 21,945 are micro cooperatives or those whose capitalization is below P3 million; 10.2% or 2,713 are small with a capital base of P3 million to P15 million; and only 7.3% are medium and large coops with capitalization of P15 million to P100 million for medium, and above P100 million for large.

In addition, these 26,600 cooperatives have directly employed some 530,000 individuals contributing a total amount of about P6.4 Billion in withholding taxes. Correspondingly, the cooperatives have generated indirect employment at the tune of 1,950,000.

Cooperatives continue to reach more people, particularly those in the vulnerable sectors to help them in the attainment of their economic and social goals.

Currently, there are 25 types of cooperatives including the reformed combatants, persons with disability and most recently, the drug victims. Giving them another chance in life through cooperativism has become a priority and taxing these cooperatives may not be in order.


Section 15, Article XII of the 1987 Constitution, on National Economy and Patrimony mandates Congress to create “an agency to promote the viability and growth of cooperatives as instruments for social justice and economic development”. Thus, the Cooperative Development Authority (CDA) was created in 1990 by virtue of Republic Act No. 6939. There can be no other explanation of this explicit provision of the fundamental law of the land than to recognize the need to ensure the sustainability and development of cooperatives so they can be true to, and meet their reason for existence – to serve as tools for allowing everyone access to opportunities in order to live a decent life. Quite a tall order for cooperatives, but one need only to appreciate the over 14 million Filipinos whose membership in cooperatives speak for their belief that social justice is after all, attainable. And this is possible when they become members of cooperatives.

Republic Act No. 9520 otherwise known as the Philippine Cooperative Code of 2008 was enacted in pursuance of the constitutional mandate, explicitly declaring that it is the policy of the State to foster the creation and growth of cooperatives as practical vehicles for promoting selfreliance and harnessing people power towards the attainment of economic development and social justice” and that Government “shall create an atmosphere that is conducive to the growth and development of cooperatives”. Articles 60 and 61 of the Philippine Cooperative Code of 2008 provide tax exemptions of cooperatives in all its transactions with members, as a recognition that cooperatives are partners of the Government in community-building, and consequently, in nation-building.

Moreover, Article 86 mandates all cooperatives to allot 10% of their Net Surplus to the Reserve Fund, not more than 10% for Education & Training Fund, and 3% for Community Development Fund, to improve their lives and build better communities. From this provision, it is evident that the mechanism has been put in place to make sure that cooperatives can function according to its constitutional and legal mandate, to be instruments of economic development and social justice. Their existence is not premised or centered on profit-making activities, because they are mandated to develop human resources through education and training, make good their commitment to be the government’s partners in building resilient communities and a better Philippines.

Article 86 further provides that the Remaining Net Surplus shall be made available to the members in the form of interest on share capital and patronage refunds, not as realized income but rather as savings obtained by members in availing of services from their respective cooperatives. What is therefore clear is the fact that for putting their hardearned money, patronizing the products and services and taking the risks, cooperative members receive a portion of what they paid. Thus, the patronage refund is a refund that is based on use, and not a dividend because the latter is a return based on investment.

Ensuring that cooperatives stay viable and their growth promoted require no less than the support of the government, which begins with the correct appreciation of their existence. To reiterate, they are not organized for profit. Rather, they are established by people to provide them with products and services, or produce and dispose the fruits of their labor. They own the means of production and the distribution facilities in common. Their existence is one of service to their members. Whatever is earned, the same revert to the members.

As defined, a cooperative is an autonomous and duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve their social economic and cultural needs and aspirations by making equitable contributions to the capital required, patronizing their products and services and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. That common bond of interest is the very impetus for people to find a rallying point, a motivation to take the risk because of the belief that cooperatives provide the answer to their quest for a better life. The law puts social responsibility as a must on cooperatives, the very heart of their existence. Businesses and other commercial organizations are not given such express mandate. It is because their existence is deeply rooted in amassing wealth for the suppliers of capital, such that profit becomes their overarching goal.


All told, cooperatives are different from businesses and other organizations that are profit-seeking. Removing the tax exemption as clearly enshrined in the law that gives life to the cooperatives is tantamount to treating them just like business entities that exist primarily for profit and to make a few and the select, rich. Lifting the tax exemption of cooperatives runs counter to the thrust of the Duterte Administration which is to invest heavily on people. The cooperatives have been instrumental in developing the human resources of this country. The required Cooperative Education and Training Fund (CETF) which is 10% of the Net Surplus, not to mention the Community Development Fund of up to a maximum of 3%, are indicative of the importance that cooperatives put in the enhancement of people’s skills and abilities. In short, the mechanism to address human development concerns is already part of the cooperative structure.

Cooperatives are engines of economic growth. They have created products and services that have produced benefits to millions of Filipinos, employing 462,364 to date, thus helping address the unemployment problem of the country, engaged in community projects, allocating P432,930,570.46 for this purpose. These projects range from health to education, even infrastructure, as cooperatives help build farm-to-market roads, repaired school buildings, and made available storage facilities for private-for-profit entities.

The activities that cooperatives undertake result in gainful employment to many, allowed members to take part in, or commence productive activities, and enhance their purchasing power. All of these redound to increase in tax revenues. At the end of 2016, total taxes withheld and which became part of total tax revenues remitted to the national government reached the P6,339,005,746. This amount is expected to grow as cooperatives expand under the present legal and political framework, offering more products and services to their members, thereby enhancing the productive capacity and capital formation of society. There is therefore truth to the statement that the exemption of cooperatives from paying taxes has resulted in the creation of more tax payers as more value added activities are undertaken in their respective community.

Treating cooperatives as profit-oriented enterprises and imposing taxes on them, is not only unconstitutional, it is also anti-people as it is counter-productive in the long-run. The viability and sustainability of cooperatives that have long been serving millions of members are now put in a serious bind. The social and economic benefits provided by cooperatives have far reaching impact, and they need support from the government to reach their potential as a dynamic people centered enterprise committed to total human development. They make major contributions to the sustainable development goals. While it is true that they do could not eradicate poverty and economic injustice on their own, they are certainly a part of the solution.

I therefore appeal to the distinguished gentlemen and ladies of this august house, to respect and honor the tax exemption of cooperatives laid down in the Constitution and its enabling law, Republic Act 9520.

Chairman. CDA


“We have chosen the cooperative approach that begins and ends with us, the people. One where we are both the owners and customers of development. One that derives its strength from the pooling of our human and financial resources to solve our problems. One that enables people to work with people as the price for the space we occupy in this world.” --GUILLERMO P. CUA MASS-SPECC Cagayan De Oro

It has always been and will continue to be the mandate of the Cooperative Development Authority to adhere to the declared policy of the State to foster the creation and growth of the cooperatives as a practical vehicle for promoting self-reliance and harnessing people power towards the attainment of economic development and social justice. As of December 2016 data of the Authority, there are already 25,997 cooperatives registered with the different CDA Extension Offices all over the country.
The Cooperative Development Authority (CDA) wishes to express its gratitude for allowing us to COMMENT to the House Bill 4774 on the  Proposed Measure on Lowering the Personal Income Tax and Consumption Tax with Offsetting Measures.

As a backgrounder, the 1987 Philippine Constitution recognizes the important role of cooperatives in the development of the nation.  The significant provisions are to wit:
Sec. 1,   par. 3, 2nd sentence of Article XII which provides:

“Private enterprises including corporation, cooperatives and similar collective organizations shall be encouraged to broaden their base of membership.” (Underscoring supplied)

Sec. 6, 2nd sentence of the same article which further states that:

 “ Individuals and private groups including corporations, cooperatives and similar collective organizations shall have the right to own establish, and operate economic enterprises subject to the duty of the state to promote distributive justice and to intervene when the common good so demands.”

Sec. 15 of the same article which states that:

“The Congress shall create an agency to promote the viability and growth of cooperatives as instruments for social justice and economic development.

While Section 5 of Article XIII which holds that:

“ The state shall recognize the right of farmers, farm workers, and land owners, as well as cooperatives, and other independent farmer’s organization to participate in the planning, organization and management of the program, and shall provide support to agriculture through appropriate technology and research, and adequate financial, production, marketing and other support services.”

Pursuant to these Constitutional mandate, Republic Act No. 6938 otherwise known as the “Cooperative Code of the Philippines” was enacted and approved on  March 10, 1990 and was further amended by RA 9520, otherwise known as the  “Philippine Code of 2008 on  February 17, 2009.

To implement the provisions of the Code and to see to it that the cooperatives be properly organized and managed by the members and assisted by the government, the  COOPERATIVE DEVELOPMENT AUTHORITY was likewise created and approved on the same day under Republic Act No. 6939. The agency as the lead government agency on cooperative is charged to promote the viability and growth of cooperatives as instruments of equity, social justice and economic development, defining its powers, functions and responsibilities, rationalizing government policies and agencies with cooperative functions, supporting cooperative development, transferring the registration and regulations functions of existing government agencies on cooperatives as such and consolidating the same with the agency, appropriating funds therefore and for other purposes.

Cooperative is a  self-help organization . Through which, the people are doing what the Government shall be doing for them. This is the reason why Tax exemptions are granted to cooperatives. 

In determining if a cooperative is exempted or not, the following provisions of RA No. 9520 or Philippine Cooperative Code of 2008 shall be controlling:

 “ART.61. Tax and Other Exemptions. Cooperatives transacting business with both members and nonmembers shall not be subjected to tax on their transactions with members. In relation to this, the transactions of members with the cooperative shall not be subject to any taxes and fees, including not limited to final taxes on members’ deposits and documentary tax. Notwithstanding the provisions of any law or regulation to the contrary, such cooperatives dealing with nonmembers shall enjoy the following tax exemptions:

"(1) Cooperatives with accumulated reserves and undivided net savings of not more than Ten million pesos (P10,000,000.00) shall be exempt from all national, city, provincial, municipal or barangay taxes of whatever name and nature. Such cooperatives shall be exempt from customs duties, advance sales or compensating taxes on their importation of machineries, equipment and spare parts used by them and which are not available locally a certified by the department of trade and industry (DTI). All tax free importations shall not be sold nor the beneficial ownership thereof be transferred to any person until after five (5) years, otherwise, the cooperative and the transferee or assignee shall be solidarily liable to pay twice the amount of the imposed tax and / or duties.

"(2) Cooperatives with accumulated reserves and undivided net savings of more than Ten million pesos (P10,000,000.00) shall pay the following taxes at the full rate:

"(b) Value-Added Tax On transactions with non-members: Provided, however, That cooperatives duly registered with the Authority; are exempt from the payment of value-added tax; subject to Sec. 109, sub-sections L, M and N of Republic Act No. 9337, the National Internal Revenue Code, as amended: Provided, That the exempt transaction under Sec. 109 (L) shall include sales made by cooperatives duly registered with the Authority organized and operated by its member to undertake the production and processing of raw materials or of goods produced by its members into finished or process products for sale by the cooperative to its members and non-members: Provided, further, That any processed product or its derivative arising from the raw materials produced by its members, sold in then name and for the account of the cooperative: Provided , finally, That at least twenty-five per centum (25%) of the net income of the cooperatives is returned to the members in the form of interest and/or patronage refunds.(Emphasis Supplied); xxx.”

Cooperatives duly registered with the Authority is exempt from VAT on the following transactions with members and non-members irrespective whether the cooperative’s accumulated reserves and undivided net savings exceeds 10 million pesos (P10,000,000.00), to wit:
  1. Sales by agricultural cooperatives duly registered with the Cooperative Development Authority to their members as well as sale of their produce, whether in its original state or processed form, to non-members; their importation of direct farm inputs, machineries and equipment, including spare parts thereof, to be used directly and exclusively in the production and/or processing of their produce;
  2. Gross receipts from lending activities by credit or multi-purpose cooperatives duly registered with the Cooperative Development Authority;
  3. Sales by non-agricultural, non- electric and non-credit cooperatives duly registered with the Cooperative Development Authority: Provided, That the share capital contribution of each member does not exceed Fifteen thousand pesos (P15,000) and regardless of the aggregate capital and net surplus ratably distributed among the members;
The accumulated reserves and undivided net surplus can be found in the Statement of Operation.

The law says: “Cooperatives with accumulated reserves and undivided net savings of not more than Ten million pesos (P10,000,000.00) shall be exemptxxx.”The basis then of the P10,000,000.00 threshold is the accumulated reserves and undivided net savings. The tax base for all cooperatives liable to income tax shall be the net surplus arising from the business transactions with non-members after deducting the amounts for the statutory reserve funds as provided for in the Cooperative Code and other laws.[1]

Clearly, for taxation purposes or for the tax exemption to apply, distinction is to be made as with whom the cooperative transacts business whether member or non-member. RA 9520, Article 61 on Tax and other exemptions is explicit on the enjoyment of tax exemptions for cooperatives dealing with non-members when such cooperative is with accumulated reserves and undivided net savings of not more than 10 million pesos (P10,000,000.00) .

In actuality, the intention is not to free cooperatives forever from paying their just share of taxes due the government. However, to totally abdicate this not so absolute tax exemption of cooperatives, will defeat the very intent of no less than the 1987 Philippine Constitution. Cooperatives should be treated as a distinct enterprise. The basic reason is that cooperatives are voluntary organizations of people who want to improve their economic lives by their own initiatives and using their own resources. Cooperatives are considered, among other things, as instruments of equity, social justice and economic development.[2] They are associations organized for the economic and social betterment of their members, operating business enterprises based on mutual aid, and founded upon internationally accepted principles and practices. Cooperatives are tools of empowerment of the people, specially when both the social and economic ends are achieved. [3]

The argument that exempting Cooperatives from VAT because cooperatives will be selling their goods with  higher prices to recover the Input Tax that they paid when they bought their supplies from a VAT-registered entity is not correct . There would be no effect for whatever are the benefits of the cooperative, it must be divided among the members who are also the buyers themselves in accordance to their patronage.

While there is no direct payment of taxes, in actuality, cooperatives contribute to the very essence of taxation as the lifeblood of the nation. RA 9520 in the distribution of net surplus mandates that an amount for the community development fund, which shall not be less than 3% of the net surplus. The community development fund shall be used for projects or activities that will benefit the community where the cooperatives operates. This has the effect of giving back to the community whatever privileges are granted to a cooperative, one of which is its exemption from tax. Community development involves increasing the number or quality of jobs so that individual and aggregate income expands, with this, cooperatives have the potential to foster economic growth. 

The cooperative’s privilege or tax exemption is a social justice measure. As a social justice measure, it is meant, to borrow the words of Justice Laurel, “for the equalization of social and economic forces.”

We invoke jurisprudence in Dumaguete Cathedral Credit Cooperative vs. Commissioner, Bureau of Internal Revenue that:

“In closing, cooperatives, including their members, deserve a preferential tax treatment because of the vital role they play in the attainment of economic development and social justice. Thus, although taxes are the lifeblood of the government, the States power to tax must give way to foster the creation and growth of cooperatives. To borrow the words of Justice Isagani A. Cruz. The power of taxation, while indispensable, is not absolute and may be subordinated to the demands of social justice.”

No less than our Constitution guarantees the protection of cooperatives. Section 15, Article XII of the Constitution considers cooperatives as instruments for social justice and economic development. At the same time, Section 10 of Article II of the Constitution declares that it is a policy of the State to promote social justice in all phases of national development.

In relation thereto, Section 2 of Article XIII of the Constitution states that the promotion of social justice shall include the commitment to create economic opportunities based on freedom of initiative and self-reliance.[4]

Policy makers should inreasingly be interested in alternative form of business that will both be responsive to community needs and economic growth. The cooperative form of business is the obvious choice.

We hope that in the drafting of  the proposed legislation , the  foregoing premises be taken into consideration.

[1] Section 8, b.2.1.1,DOF Joint Rules and Regulations Implementing Articles 60, 61 and 144 of RA No. 9520 in Relation to RA No. 8424 or the National Internal Revenue Code, as Amended.
[2] CDA Charter
[3] Aqulino Q. Pimentel, Jr., and Mordino R. Cua

Chairman. CDA

Thursday, June 15, 2017

Cooperative Tool for Solving Poverty and Unemployment

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Administrator, Cooperative Development Authority

Nation building also means bringing the poor in urban, rural and agricultural areas to mainstream economic, social and cultural development.
Statistics show that poverty incidence remain at about 28% from 2006 to 2012, on the average, nationwide. The country's performance in reducing poverty incidence is far below the Philippine commitment of reducing the extreme poverty incidence under the Millennium Development Goals from 33% (1991) to 16% (2015).
An approach to combat poverty and unemployment is through cooperatives.

Cooperative is an economic and social organization of people who have less in life. In cooperative members bond together to pursue common economic, social and cultural ends in times of hardships and needs. It is a self-help organization. Members put together their small savings to build capital and form business to meet their needs. Together, members take the risk in doing the business, patronize the goods and services produced, and share in the net surplus in accordance to patronage of business and contribution of capital.

As self-help organization, members rely on themselves in serving their needs. In effect, they help themselves in doing cooperative business and at the same help the government in building the nation. On the part of government, it is useful to promote the organization of cooperatives, particularly in the areas where poverty incidence is high, because cooperatives do for their members what the government should do for them.

There are some hurdles in accelerating the pace of developing cooperative such as the shortcomings in capital and capacities of members to manage the cooperative organization and the businesses it handles. 

In general, cooperatives start small with membership of 15 or more individuals and combined capital of P15,000.00. They can't do much with these resources. More difficulty arises when cooperative is organized by poor urban dwellers, farmers, and fishermen. Generally, they are short of capital, business acumen, and capacity to handle government requirements on governance, business reports, and training.

To accelerate the growth of cooperative and to significantly make cooperative helpful to the members, government technical assistance is needed on cooperative governance and management, and entrepreneurship, as provided for in the Cooperative Code, RA 6938 as amended by RA 9520. Financial assistance, in terms of more access to financial resources of government at affordable cost, also helps in accelerating the development of cooperatives.

The support to cooperatives would also accelerate the growth of economic and social lot of members and eventually accelerate the expansion of economic base of the country.

Original article from CDA Official Website

Tuesday, June 13, 2017

About Agdao Multipurpose Cooperative (AMPC)

 Agdao Multipurpose Cooperative is a member-owned, community-based financial institution in Davao City with roots dating back to 1991. Agdao Multipurpose Cooperative (AMPC) is a Certified FOCCUS cooperative (Finance Organizations Achieving Certified Credit Union Standards). It sustains the growing number of more than 70,000 members from 19 strategic locations in Mindanao.

It has strongly set foot in Davao City where its Head Office is based.

    AMPC branches are located in Davao Region, SOCKSARGEN and Caraga Region.  Strategic locations are situated in Davao City (Obrero- Head Office, Agdao, Buhangin, Cabantian, Sasa, Ulas, Mintal, San Pedro, Calinan, Matina, Toril, Obrero, Claveria) IGACOS (Peñaplata, Babak), Digos City, Koronadal City, General Santos City, San Francisco Agusan Del Sur and Mati City, Davao Oriental.

    Our goal is to provide the member-owners with highest yields on savings and the lowest interest rates on loans that are consistent with safe and sound management, outstanding membership service and financial stability.

   AMPC provides services to members such as Salary Loan, Business Loan, Vendor’s Loan, Back To Back Loan, Education Loan, Pension Loan, Home Improvement Loan and other Productive/Consumer Loans.


Notice is hereby given to the public that BAGUIO BENGUET TECHNOLOGY CREDIT COOPERATIVE (BBTCC) was previously registered with the Cooperative Development Authority - Cordillera Administrative Region Extension Office but has been issued a CEASE AND DESIST ORDER in 2016 due to various complaints filed before this office against the said cooperative and for the conduct of unauthorized activities inconsistent with its purpose.

In this regard, any and all transactions with the said cooperative through its manager, ARVRIAN TINGCHUY should not be entertained and honored.


Done this 5th day of May, 2017.

Regional Director

Original article in CDA official website

PDF file of the Notice


Original article in CDA official site
Cagayan De Oro, May 31, 2017

As lawmakers extend their support to cooperatives by heeding the call of millions of cooperative members and agreeing to retain the VAT exemption privilege of cooperatives, Cooperative Development Authority (CDA) Chairman Orlando R. Ravanera continues to pronounce his continuing advocacy for cooperatives as instruments for social justice, economic development and equity.

In a related development, speaking with cooperative leaders in Cagayan De Oro today, Chairman Ravanera decries the grossly unfair and foul accusations and judgement by some government officials against cooperatives. He strongly states that cooperatives are job generators and tax makers, and certainly not abusive enterprises and tax shields. He describes as fully erroneous a statement alleging that the government is losing P25 billion annually due the utilization of said enterprises as tax shields.

Clarifying the point raised by a government official as quoted in a newspaper article that half of the 7.6 million members of the 9,431 reporting cooperatives in the country belong to rich cooperatives, Ravanera pointed out that the so-called “rich” cooperatives mentioned by the official are in fact the 751 registered cooperatives with members coming from the broad and marginalized basic sectors of society not the affluent ones and oligarchs. Even following the unjustly slanted statement, Ravanera said that in the average, each of the said members counting to 4,271.52 warm bodies obtained income from the transactions of the “rich” cooperatives at the gross amount of Php 8,102.25 each in one fiscal year. Deducting the operational expenses, the salaries and wages of cooperative employees that contribute income taxes, the indirect taxes, employees’ benefits, and the 30% statutory reserves intended for various purposes such as organizational stability and development, community and social development projects, human capital capacity building activities particularly the membership and community-based trainings, at the net, such amount would in actuality become “barya” when it finally reach the pockets of each member. These so-called rich cooperatives are in the majority, owned by poor and marginalized he said.

With deep conviction, he asks, “Should we then deprive them of a little additional income from their sacrificial pooling of skills, knowledge and resources through long years of self-help and mutual help efforts just because they have built their very own above-average cooperatives by repealing VAT exemption privilege? Isn’t this asset reforms, financial inclusion and inclusive growth initiated and accomplished by the ordinary people through their cooperatives? Why don’t the financial manager and policy makers look at VAT exemption or even the full implementation of Tax Exemption privileges of cooperatives under the Cooperative Code of the Philippines as incentives and rewards for the ordinary people who peacefully and collaboratively work hard for better quality of life? And even for peace and development in the urban areas and in the countryside?”

He further cites that there is no need for a new law that would mandate the BIR to audit all cooperatives because Republic Act No. 9520, specifically Articles 60, 61, and 144, and the CDA-Department of Finance (DOF) Joint Rules and Regulations implementing said provision of law, in relation to R.A. No. 8424 or the New Internal Revenue Code, As Amended, particularly Section 16, provides that the books of accounts and accounting records of the cooperatives can be examined by the BIR. In addition, the CDA is placing these enterprises into full scrutiny under the Agency’s regulatory activities such as inspection, examination and even investigation. The CDA, he said, has also institutionalized the accreditation of Cooperative External Auditors to protect the members and the public from exploitative and irregular acts. He continues that to address the concerns regarding cooperative transactions with members and non-members, the CDA now embarks on enhancing its database systems.

The CDA, according to the Chairman is even working for collaborative partnership with other government regulators such as the Department of Labor and Employment (DOLE) to implement government regulations and curb abuses.

Released by:

Cooperative Development Authority (CDA)
827 Aurora Blvd., Brgy. Immaculate Conception, Cubao, Quezon City

Monday, June 12, 2017

San Dionisio Credit Cooperative

During the scouting activity of the Rover Scouts in Corregidor and Bataan, Fr. Walter Hogan asked those coming from San Dionisio what activities were being undertaken by the group in their community. They responded that based on the Rover Scouts' doctrine, their activities revolved around service, love of God & love of country.

Thus, such community projects as artesian wells, playgrounds, basketball courts and cleanliness of environment were realized.

Fr. Hogan introduced the concept of Cooperatives which the group agreed with. One of the Rover Scouts who was also a member of an institutional cooperative, introduced the group to Fr. Gaston Duchesneau, a Jesuit priest who was then the director of the Institute of the Social Order (ISO).
Dr. Angel Mendoza, who was a barrio lieutenant at that time, called for an assembly to address the needs of the community, particularly the need for organizing a cooperative. Although many of those present agreed, there were also those who were against the concept because most of them were already old and thus not up to the task anymore. Mr. Jaime Ferrer, a strict disciplinarian, who was a leader of the Hunter’s ROTC guerrillas in Parañaque and a colleague of Dr. Angel Mendoza in Club Tamorgo, boosted the morale of those who were interested.

There were forty five (45) participants who attended the seminar for nine (9) consecutive Fridays, only twenty eight (28) of whom were able to finish it. The speaker of the said seminar was Fr. Gaston Duchesneau, assisted by St. Andrew Asst. Parish Priest, Fr. Francis Witizelae.

At last, San Dionisio Cooperative Credit Union, Inc. (SDCCUI) was organized on July 28, 1961 by the twenty eight (28) founding members with three hundred eighty (P 380.00) pesos as starting capital. It was subsequently registered with the Cooperative Administration Office (CAO) on September 8, 1961.

The Founding Members
At first, the CAO was reluctant to register SDCCUI, because of the provision in the by-laws about minor depositors. It was also the first time ever that a community cooperative was organized. Later, however, the CAO agreed.
On October 4, 1973 San Dionisio Cooperative Credit Union Inc. was re-registered with the Bureau of Agricultural Cooperatives Development (BACOD). Later on, the cooperative was re-registered with the Cooperative Development Authority (CDA) under R.A. 6938 and 6939 bearing the name San Dionisio Credit Cooperative (SDCC).

On October 16, 2009, SDCC was again registered with the CDA under R.A. 9520, also known as the Philippine Cooperative Code of 2008

It may be worthwhile to note that with the help of the Varsitarians, a Parañaque civic club, the neighboring barangays of San Dionisio such as Tambo, Don Galo, Sto.Niño, La Huerta and Las Piñas were motivated to organize their own cooperatives during the early 60’s.





Friday, June 2, 2017

Tax Reform Approved in 3rd Reading - And the Tax on Coops?

Originally certified urgent by President Rodrigo Duterte, now the Comprehensive Tax Reform Bill passes congress on its 3rd reading. There were 9 voted against the bill while 246 are in favor.

The bill is also known as Tax Reform for Acceleration and Inclusion (TRAIN)

According to Congressman Bravo and Ben Canama the Cooperatives have been EXCLUDED from the Repealing clause and other sections that attempts to Tax the Coops.

The cooperatives have won in its campaign and have proven that it can influence state policy in favor of cooperatives and its movement.

Monday, May 29, 2017

Smoking Areas in Davao - Special

This is one of the smoking area in Davao. This is located outside Abreeza at the right side facing the main entrance of the hotel.

This picture is taken at around 12:00 pm, mid day. Davao City smokers go through this type of smoking areas around the City. If a smoker sip outside the rope it is already a violation and if caught he/she can be fined.

Fines collected from smokers are regularly donated to lung cancer patients or Cancer society in Davao.  

Wednesday, May 24, 2017

Duterte Declares Martial Law in Mindanao

Im sad...

Do not be too scared im going home, Im cutting my visit here to be with my countrymen...

And Here are some of Netizens reactions, comments

 Here's the guidelines release by Davao

Saturday, May 13, 2017

NO TO Repeal of Cooperative Tax Rally in Davao

Cooperatives from different areas in Southern Mindanao attended the "No To Repeal of Tax on Cooperatives" Rally held last May 13, 2017 at the Freedom Park, Roxas Avenue.

Friday, May 12, 2017

Good Governance for AMPC

Cooperative Good Governance Training is one of the requirement by the Cooperative Development Authority (CDA) for a member of the board be confirmed by the CDA. The AMPC through the effort of our Membership Committee and the Board conducts Good Governance Training for AMPC titled "Sustaining Agdao MPC Through Stakeholders Empowerment". We are fortunate to have Mr Isagani B. Daba as speaker for the said seminar. It was a short 4 hours but very successful and schedule pack seminar we conducted. 
The chairperson delivering her welcome address and talking about why AMPC conducted and the importance of having a Good Governance Seminar. She also introduce the speaker. 
Our speaker Mr Isagani B. Daba in the Q & A. Though I have only captured one question on video there were many other gave their insights and ask questions to the speaker, some of them were Redindo Bancaya (Board Secretary), Amelio Salvador, Dir Jojo Remolar, and many others.

To those who are interested to get the powerpoint presentation just text your email add to 0917 7160347 or email to: 

Thursday, May 11, 2017

Agdao Multipurpose Cooperative - Laboratory Cooperative General Assembly 2017 (AMPC LC GA 2017)

Below are the video clips taken during last May 11, 2017 Thursday, General Assembly of the Laboratory Cooperative of Agdao Multipurpose Cooperative at 5th floor AMPC Bldg in Obrero.

I believe that these young students if nurtured right can become good future leaders. Laboratory cooperatives can help bring them realize that cooperative are instruments to improve the quality of life of its members and help alleviate poverty as well as development in the countryside and nation building.

I got the chance to get a "groupfie" (group selfie) with our laboratory cooperative members. Congratulations to all of us!