ANG BAGONG LAHING PILIPINO MULTI-PURPOSE COOPERATIVE

C.D.A Reg. No.: C-223-6825 ISBN No. 978-971-94674-0-3 & ISBN: No. 971-93393-O-6 www.blpfoundation.org

B.L.P. COOPERATIVE AUTONOMOUS POWER AND AUTHORITY

PRESIDENTIAL DECREE NO. 175, as amended by REPUBLIC ACT 6938, an act amending the REPUBLIC ACT 9520, THE COOPERATIVE CODE OF THE PHILIPPINES TO BE KNOWN AS THE PHILIPPINE COOPERATIVE CODE OF 2008. THE DECENTRALIZATION OF 1967 --- AN ACT GRANTING FURTHER AUTONOMOUS POWER (COOPERATIVE) TO LOCAL GOVERNMENTS (REPUBLIC ACT NO. 5185, AS AMENDED BY REPUBLIC ACT NO. 6258.) SEC. 2.Declaration of Policy, --- It is hereby declared to be the policy of the STATE to transform local governments gradually into effective instruments through which the people can in a most genuine fashion, govern themselves and work out their own destinies. It is therefore, the purpose of this REPUBLIC ACT No. 5185, to grant to local government greater freedom and ampler means to respond to the need of their people and promote their prosperity and happiness and to effect a more equitable and systematic distribution of government powers and resources. To this end, local government henceforth shall be entrusted with the performance of those functions that are more properly administered on the local level and shall be granted with as much autonomous powers and financial resources as are required in the more effective discharge of these responsibilities. LEGAL BASES OF EXEMPTIONS 1. Cooperative Code of the Philippines Article 61 and Article 62 2. Bureau of Internal Revenue Section 109 of NIRC, RR No. 20-2001 3. Local Government Code of 1991 Section 133 and Section 234 Local Government Code (R.A. No. 7160) Section 133 (n) exempts all duly registered COOPs from taxes, fees and charges Section 234 (d) exempts from real property taxes all real property owned by duly registered COOPs CDA Memo Circular 93-005 clarifies: Starting Jan. 1, 1992, CDA-registered Coops shall exempt from local business taxes and charges. R.A. 7160 reiterated the exemption from local business taxes under P.D. 231 and expanded the exemption to include fees and charges. Rev Regs 20-01, November 12, 2001 Exemptions: 1. Income tax on income from operations;
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ANG BAGONG LAHING PILIPINO MULTI-PURPOSE COOPERATIVE

C.D.A Reg. No.: C-223-6825 ISBN No. 978-971-94674-0-3 & ISBN: No. 971-93393-O-6 www.blpfoundation.org

2. VAT under Sec. 109, NIRC except Electric Coops; 3. 3% percentage tax under Sec. 116 of NIRC; 4. Donors tax duly accredited charitable/research/educational reinvestment to socio-eco projects w/in the area of COOPs; 5. Excise tax under Title VI of the NIRC; 6. DST (the party who is not exempt pays); 7. Registration fee of P500.00 NIRC, as amended by R.A. 9337 VAT EXEMPTIONS Section 109 (L) Agricultural, Section 109(M) Credit and Multi-Purpose Section 109 (N) Non-agri., non-credit, non-elec. COOPERATIVE POWERS SEC. 4

inst.

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(a) To exercise the same right and privileges given to person, partnerships and corporations provided under existing laws; (b) To establish and operate business enterprises of all kinds as their needs dictate and their capabilities allow subject to the provisions of existing laws; (e) To petition the government to expropriate IDLE URBAN or RURAL LANDS for agricultural production, cottage industry, business or housing purposes; and (f) To own and dispose of property, to enter into contact, to sue or be sue, and to do and perform such other acts as may be necessary in the pursuit of its objective. BLP MULTI-PURPOSE COOPERATIVE ARTICLES AND BY-LAWS OF INCORPORATION CER. REG. NO. C-223-6825, dated NOVEMBER 6, 2009. 1) To assist members acquire properties through recovery, purchase, or donation and to distribute or apportion subject properties to members of the COOPERATIVE, the urban poor and or members of the indigenous people and communities. 2) The BLP COOPERATIVE shall spearhead programs aimed to giving education scholarship in local and foreign schools to deserving beneficiaries. 3) The BLP COOPERATIVE shall assist in national economic recovery endeavours by advocating an urgency to expedite the recovery of claim of wealth from persons indebted to the Pilipino people, and to advocate a conscientious allocation thereof to every Pilipino Family as its means of economics capital. 4) The BLP COOPERATIVE shall assist the poor and less privileged people in our community to acquire self sustaining knowledge on cottage industry livelihood and provide them assistance to acquire financial/humanitarian assistance. COPYRIGHTED@NATIONAL LIBRARY THE LAW of the LAND in (REM) TORRENS SYSTEM Real Property Act 1858 Copyright @ 2009 ANG BAGONG LAHING PILIPINO MULTI-PURPOSE COOPERATIVE All right reserved with ISBN: 978-971-94674-0-3 a). Copyright @TORRENS SYSTEM REAL PROPERTY ACT 1858 VOLUME II, with Registered No. A2009-3033, dated December 21, 2009, in the name of Copyright
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ANG BAGONG LAHING PILIPINO MULTI-PURPOSE COOPERATIVE

C.D.A Reg. No.: C-223-6825 ISBN No. 978-971-94674-0-3 & ISBN: No. 971-93393-O-6 www.blpfoundation.org

Owner, Dr. Almirante G. Bersales, with ISBN: 978-971-94674-0-3. This Act 1858, is intended for judiciary assistance to all members of the BLP Multi-Purpose Cooperative in acquiring Property Possessory Acquisition (PPA), Art. 521, 523 and 525, of Civil Code of the Philippines that the parcel of land must given an instrument and mechanism therefore under judiciary order Sec. 2, PRESIDENTIAL DECREE No. 1529, ACT No. 141 Sec. 48 and administrative order P. D. No. 2016, P.D. 1517 and P.D. 27. b). Copyright @ TORRENS SYSTEM PROCEEDING, Registration of Real Property Title and Deeds, with Registration No. A-2004-1375, dated August 3, 2004, in the name of Copyrighted Owner Dr. Alvin Alvincent Almirante G. Bersales. This Act 1858, is intended for judiciary assistance to all members of the BLP Multi-Purpose Cooperative in acquiring Possessory Property Acquisition (PPA) ART. 521, 523 and 525, of Civil Code of the Philippines, that the parcel of land must be given an instrument and mechanism therefore under judiciary order Sec. 2, PRESIDENTIAL DECREE No. 1529, Commonwealth ACT 141, Sec. 48 and administrative order P. D. No. 2016, P. D. No.1517 and P.D. 27. GENERAL RULE AND PROVATIVE VALUE OF A TORRENS TITLE SYSTEM UNDER JUDICIARY ORDER. ( Sec. 2, PRESIDENTIAL DECREE No. 1529, Commonwealth ACT 141, Sec. 48) 1) A Torrens title is generally a conclusive evidence of the ownership of the land referred to therein (Ching vs. Court of Appeals, 1990, 181 SCRA 9,18; Sec. 49, Act 496) It is settled that mere possession cannot defeat the title of a holder of a registered Torrens title to real property (J.M. Tuazon & Co. Inc. vs. Court of Appeals, 1979,93 SCRA 146 cited in Abad vs Court of Appeals, 1989, 179 SCRA 817,826-827) 2) Section 3 of Presidential Decree No. 1073 dated January 25, 1977 further provides: Section 3the judicial confirmation of incomplete titles to public land based on unperfected Spanish Grants such as application for the purches, prior to the transfer or sovereignty from Spanish to the United States shall no longer be allowed. However, P.D. 1529 should be read in conjunction with the provisions of this section shall not be construed as prohibiting any person claiming the same land under Section 48 (B) and Section 48 (C) if he mets the conditions prescribed for Judicial confirmation of Torrens System. 3) A Torrens Certificate accumulates in one document a precise and correct statement of the exact status of the fee simple title which the owner possesses. The certificate, once issued, is the evidence of the title which the owner has (Legarda, et al., vs. Saleedy, 31 Phil. 590 [915]. 4) A Torrens Title, once registered, cannot be defeated, even by adverse, open, and notorious possession. A registered under the Torrens System cannot be defeated by prescription. The title, once registered, is notice to the whole world. All persons must take notice. No one can plead ignorance of the registration (Egao vs. Court of Appeals, 1989, 174 SCRA 484, 492 citing Legarda vs. Saleeby, 31 Phil. 590, 595; See also Sec. 46 of Act 496, Land Registration Act).
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ANG BAGONG LAHING PILIPINO MULTI-PURPOSE COOPERATIVE

C.D.A Reg. No.: C-223-6825 ISBN No. 978-971-94674-0-3 & ISBN: No. 971-93393-O-6 www.blpfoundation.org

5) In the case of transfer certificate of title, the same is enforceable in the hands of a holder in a good faith and for valuable consideration or an innocent purchaser for value. An innocent purchaser for value is deemed, under the Torrens System, to include an innocent lessee, mortgagee, or other encumbrances for value (Ibid citing Leung Yee vs. Strong Machinery Co., 37 Phil. 644). Section 51 Paragraph 2 of the Property Registration Decree (P.D. 1529) of Land Registration Act (Act No. 496). 6) On July 7, 1989, Trial on the merits proceeded against the private respondents Ocampo, Buhain and Dela Cruz, the lower court rendered judgement dismissing the complaint on the subject land claim in the history of the Philippines in the subject controversy in these consolidated cases base on the following ground that; (a) private respondent are already the registered owners of the parcels of land covered by the Torrens Title which cannot be defeated by the alleged Spanish title, (b) To enjoy the presumption of validity as a last hurrah to champion their claim to the vast state covered by the Spanish title.( Supreme Court EN BANC Decision, G.R. NO. 103727 and G.R. NO. 10496) with Supreme Court Resolution dated July 11, 2000, January 30, 2001 and March 5, 2002 the parties were directed with warning that no further pleadings will be entertained or the same land cannot be again litigated in any future action at any court of justice in the Philippine (Id., Art. 481). URBAN LAND REFORM UNDER ZIP and SIR PROGRAM OF THE GOVERNMENT PRESIDENTIAL DECREE NO. 1517, dated 11 June 1978, instituted a nationwide urban land reform program and provided for the identification and proclamation of URBAN LAND REFORM ZONE; PROCLAMATION NO. 1810, dated 22 December 1978, provides that areas identified as projects for development under the Zonal Improvement Program (ZIP) for Metro Manila and the Slum Improvement and Resettlement Program (SIR) for regional cities shall become Urban Land Reform Zones: PROCLAMATION NO. 1967, dated 14 May 1980, specify 244 sites in Metro Manila as Areas for Priority Development and Urban Land Reform Zones; PRESIDENTIAL DECREE NO. 2016 ---- PROHIBITING THE EVICTION OF OCCUPANT FAMILIES FROM LAND INDENTIFIED AND PROCLAIMED AS AREAS FOR PRIORITY DEVELOPMENT (APD) OR AS URBAN LAND REFORM ZONES AND EXEMPTING SUCH LAND FROM PAYMENT OF REAL PROPERTY TAXES. WHEREAS, the Constitution of the Philippines provides that the STATE shall . . . undertake an urban land reform and social housing programs to provide deserving landless or inadequately-sheltered low-income resident citizens reasonable opportunity to acquire land and decent housing . . . ; P.D. 2016, SECTION 2. No tenant or occupant family, residing for ten years or more reckoned from the date of issuance of Presidential Decree No. 1517, otherwise known as the Urban Land Reform Law, (ULRL) in land proclaimed as Areas for Priority Development or Urban Land Reform Zones or is a project for
Rm. 302, Triple M Bldg. 1273, Batangas St., cor. Guatemala St., San Isidro, Makati City Tel. Nos.: (02) 467-52-92 / 392-36-53

ANG BAGONG LAHING PILIPINO MULTI-PURPOSE COOPERATIVE

C.D.A Reg. No.: C-223-6825 ISBN No. 978-971-94674-0-3 & ISBN: No. 971-93393-O-6 www.blpfoundation.org

development under the ZIP in Metro Manila and the SIR Program in the regional cities shall be evicted from the land or otherwise dispossessed. P.D. 2016, SECTION 3. Privately-owned land which has been identified and proclaimed as an Areas for Priority Development of Urban Land Reform Zone or is a project for development under the ZIP in Metro Manila and SIR Program for the regional cities shall be exempt from the payment of real state taxes. WHEREAS, notwithstanding the abovementioned presidential issuance relating to the institution of urban land reform and its implementing machinery, resident families in Areas for Priority Development (APD) or Urban Land Reform Zones (ULRZ) are being evicted from such land in violation of SECTION 6, of the Urban Land Reform Law (ULRL) which provides that qualified families within Urban Land Reform Zone shall not be dispossessed of the land and shall be allowed, the right of first refusal to purchase the same; ADMINISTRATIVE ORDER FOR FARMERS LAND REFORM PROGRAM PRESIDENTIAL DECREE NO. 2------- DECLARING THE ENTIRE NATION AS LAND REFORM PROGRAM. MEMORANDUM ORDER NO. 326,----dated DECEMBER 15, 1972, of BUREAU OF COOPERATIVE DEVELOPMENT BEFORE TITLES TO LANDS ARE GRANTED TO TENANTS. LETTER OF INSTRUCTION NO. 46,---- dated DECEMBER 7, 1972, requiring the DEPARTMENT OF AGRARIAN REFORM TO SET UP PILOT PROJECT FOR LAND REFORM IN STRATEGIC AREAS, PRESIDENTIAL DECREE NO. 27, ----- DECREASING THE EMANCIPATION OF TENANT FROM THE BONDAGE OF THE SOIL THEY TILL, TRANSFERING TO THEM THE OWNERSHIP OF THE LAND THEY TILL AND PROVIDING THE INSTRUMENTS AND MECHANISM THEREFORE: WHEREAS, it is a vowed policy of the Government to assist landless tenants, whether Christian or Muslim, in acquiring full ownership of the land occupied or cultivated by them; WHEREAS, tenants in agricultural lands primarily devoted to rice and corn production have been granted the fullest opportunity to own the land tilled by them in the easiest possible way and under terms less burdensome to them: AMONG OTHERS, THE IMPLEMENTING RULES SHALL PROVIDE: PRESIDENTIAL DECREE NO. 175, as amended REPUBLIC ACT 9520, THE COOPERATIVE CODE OF THE PHILIPPINES TO BE KNOWN AS THE PHILIPPINE COOPERATIVE CODE OF 2008. (1) That a recipient of the lands allocated under the PRESIDENTIAL DECREE NO. 410, must first be a member of a FARMER COOPERATIVE within his community shall be issued to him.
Rm. 302, Triple M Bldg. 1273, Batangas St., cor. Guatemala St., San Isidro, Makati City Tel. Nos.: (02) 467-52-92 / 392-36-53

ANG BAGONG LAHING PILIPINO MULTI-PURPOSE COOPERATIVE

C.D.A Reg. No.: C-223-6825 ISBN No. 978-971-94674-0-3 & ISBN: No. 971-93393-O-6 www.blpfoundation.org

(2) Agrarian Reform Cooperative---- members are marginal farmers where the majority thereof are agrarian reform beneficiaries organized for the purpose of developing an appropriate system of land tenure, land development, land consolidation or land management in areas covered by agrarian reform; under PRESIDENTIAL DECREE NO. 338, as amended certain Provision of PRESIDENTIAL DECREE NO. 251 as amended REPUBLIC ACT 3849. (3) Housing Cooperative---- a service cooperative engaged in assisting or providing access to housing for the benefit of its regular members who actively participate in the saving program for housing. (PROCLAMATION NO. 1195, GENERAL ORDER NO. 19, 19 A) PRESIDENTIAL DECREE NO. 316, ---- PROHIBITING THE EJECTMENT OF TENANTTILLERS FROM THEIR FARMHOLDINGS PENDING THE PROMULGATION OF THE RULES AND REGULATIONS IMPLEMENTING PRESIDENTIAL DECREE NO. 27. SECTION 1. No tenant-farmers in agricultural lands primarily devoted to rice and corn shall be ejected or removed from his farm holding until such time as the respective rights of the tenant-farmer and the landowner shall have been determine in accordance with the rule and regulations implementing PRESIDENTIAL DECREE NO. 27.

DR. ALMIRANTE ALVIN G. BERSALES, Ph. D. President / Chairman

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