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CIR vs. COFA

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. NEGROS CONSOLIDATED FARMERS MULTI-PURPOSE COOPERATIVE, RESPONDENT.

G.R. No. 212735 | 2018-12-05

DECISION
 
TIJAM, J.:
 
Assailed in this Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court are the Decision[2] dated March 5, 2014 and the Resolution[3] dated May 27, 2014 of the Court of Tax Appeals (CTA) En Banc in CTA EB Case No. 992, declaring respondent Negros Consolidated Farmers Multi-Purpose Cooperative (COFA) as exempt from the Value­-added tax (VAT) and hence, entitled to refund of the VAT it paid in advance.
 
The Antecedents

COFA is a multi-purpose agricultural cooperative organized under Republic Act (RA) No. 6938.[4]

As its usual course, COFA's farmer-members...