Commissioner of Internal Revenue vs. Negros Consolidated Farmers Multi-Puropose Cooperative
- G.R. number
- G.R. No. 212735
- Decision date
- December 4, 2018
- Ponente
- Per Curiam
COFA is a multi-purpose agricultural cooperative organized under Republic Act (RA) No. 6938.4 As its usual course, COFA's farmer-members deliver the sugarcane produce to be milled and processed in COFA's name with the sugar mill/refinery.5�Before the refined sugar is released by the sugar mill,…
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