RA 9520 for their member and elected and appointed
representative
An act amending the cooperative code of the Philippines to
be known as the “PHILIPPINE COOPERATIVE CODE
OF 2008”
Section 1 – Articles 1-5 of Chapter 1 on General Concepts
and Principles of RA 6938, otherwise known as the
COOPERATIVE CODE OF THE PHILIPPINES
CHAPTER I
GENERAL CONCEPTS AND PRINCIPLES
Article 1. Title – This act shall be known as the
PHILIPPINE COOPERATIVE CODE OF 2008
Article 2. Declaration of Policy
 Declared policy of the state to foster the creation
and growth of cooperatives as a practical vehicle
for promoting self-reliance
 The state shall encourage the private sector to
undertake the actual formation and organization
of cooperative
Article 3. General Concepts
 A cooperative is an autonomous and duly
registered association of persons, with common
bond of interest
Article 4. Cooperative Principles
 Every cooperative shall conduct its affairs in
accordance with Filipino cultures, good values
and experience
 Voluntary and Open Membership –
Cooperatives are voluntary organization, open to
all person to use their service
 Democratic Member Control – Cooperatives
are democratic organization that are controlled by
their members who actively participate in setting
their policies
 Member Economic Participation – members
contribute equitably / at least part of that capital
is the common property of the cooperative / they
shall receive limited compensation or interest
 Autonomy and Independence – cooperatives
are autonomous and self-help organization, if
they enter into agreements they shall do the terms
that ensure democratic control of their members
 Education, Training and Information –
cooperative shall provide education and training
 Cooperation among Cooperatives – strengthen
the cooperative movement
 Concern for Community – work for the
sustainable development of community
Article 5. Definition of terms
Member – person either natural or juridical
General Assembly – purpose of exercising all rights and
performing all the obligations
Board of Directors – entrusted with the management
Committee – entrusted with specific functions and
responsibilities
Articles of Cooperation – includes registered amendment
Bylaws – any registered amendment
Registration – operative act granting juridical personality
Cooperative Development Authority – government
agency in charge of the registration and regulation
Universally Accepted Principles – adhered to worldwide
by cooperative
Representative Assembly – full membership of a body of
representative
Officer of the Cooperative – includes BOD, member of
different committees created by general assembly, general
manager
Social Audit – assess the social impact and ethical
performance and it enables the cooperative to develop a
process wherein it can account for its social performance
Performance Audit – efficiency and effectiveness of audit
as a whole
Single Line/Single Purpose - - main line of business
Service Cooperatives – any types of service, transport,
information and communication, insurance, housing
Subsidiary Cooperative – all or majority of membership
or shareholder
Federation of Cooperatives – three or more objective
doing the same line of business
 CHAPTER II 6. To enter into division, merger, or
consolidation
ORGANIZATION AND REGISTRATION 7. To form subsidiary cooperatives
8. To avail loans
Article 6. Purpose of Cooperatives 9. To avail preferential rights
10. To organize and operate school in
1. Encourage thrift and savings among member
accordance with RA 9155 (Governance of
2. Generate funds and extend credit in the members
Basic Education Act of 2001)
3. Encourage members a systematic production and
11. To exercise other power granted by the code
marketing
4. Provide goods and service Article 10. Organizing a Primary Cooperative – 15 or
5. Develop expertise and skills more natural persons who are Filipino citizens, legal age,
6. Acquire land and provide housing having common bond of interest
7. Insure against losses of the members
8. Promote and advance the economic and social Article 11. Economic Survey – Every group or individual
status shall submit to the authority a general statement describing,
9. Establish or own cooperative banks, cooperative among the structure and purposes
wholesale
10. Coordinate and facilitate activities Article 12. Liability – limited liability
11. Advocate for cause
12. Ensure the viability of cooperatives thru Article 13. Term – shall exist not exceeding 50 years from
utilization of new technologies the date of registration and no extension can be made
13. Promote self-help or self-employment earlier than 5 years prior to original or subsequent
14. Undertake any or all activities for the effective
and efficient implementation of the provision of Article 14. Articles of Cooperation –
this code
1. File articles of cooperation signed by each of the
Article 7. Objectives and Goals of Cooperatives - help organizer
improve the quality of life of its member 2. Articles of cooperation shall set forth:
a) Name of cooperative which include the
a) Provide good to members to enable them to attain word cooperative
increase income b) Purpose and scope of business
b) Provide optimum social and economic benefits c) Term of existence
c) Teach efficient ways of doing things d) Area of operation and postal address of its
d) Propagate new ideas in business principal office
e) Allow the lower income to increase their e) Name, nationality, and the postal addresses
ownership in the wealth of the registrants
f) Cooperate with government to further the f) Common bind
attainment of any foregoing objectives g) List of the directors who will manage the
cooperative
Article 8. Cooperatives Not in Restraint of Trade – h) Amount of share capital
conspiracy or combination in restraint of trade or 3. Article of cooperation may contain any other
illegal monopoly provision not inconsistent with the code
4. Four copies each of proposed articles of
Article 9. Cooperative Powers and Capacities cooperation, bylaws, and general statement
5. No cooperative other than a cooperative union
1. Exclusive used of its name, to sue and be shall be registered unless the articles of
sued cooperation is accompanied with the bonds of the
2. Of succession accountable officer showing at least 25 percent of
3. Amend its article of incorporation the authorized capital share
4. Adopt bylaws not contrary to law, moral or
public policy
5. To purchase, receive, sell, lease, and
otherwise deal with such real and personal
property
Article 15. Bylaws
1. Each cooperative shall adopt bylaws not
inconsistent with the provision
2. The bylaws of each cooperative shall:
a) Qualification for admission to
membership and payment to be made
b) Rights and liabilities
c) Circumstances under which
membership is acquired
d) Procedure to be followed in case of
termination
e) Conditions under which the transfer of
a share or interest
f) Rules and procedure on the agenda,
time, place and manner of calling
g) General conduct of affair including
power and duties of general assembly
h) The manner in which capital may be
raised
i) Mode of custody
j) Accounting and auditing system
k) Manner of loaning and borrowing
l) Method of distribution of net surplus
m) Manner of adopting, amending and
repealing
n) Conciliation or mediation mechanism
for the amicable settlement of disputes
o) Other matters incident to purpose of
cooperatives
Article 16. Registration – cooperative registered under this
code acquires juridical personality and all application shall
be finally disposed within 60 days from the filling
Article 17. Certificate of Registration – official seal shall
be conclusive evidence that cooperative is registered
Article 18. Amendment of Articles of Cooperation and
Bylaws –it may be amend by 2/3 vote of all member with
voting rights, without prejudice
Article 19. Contracts Executed Prior to Registration and
Effects Thereof – Contract executed between private person
and cooperatives shall remain valid
Article 20. Division of Cooperatives – vote of ¾ of
members with voting rights, present and constituting a
quorum
Article 21. Merger and Consolidation Cooperatives –
1. Two or more cooperatives may merge into single
cooperative which shall be the CONSTITUENT
COOPERATIVE or CONSOLIDATED
COOPERATIVE
2. No merger or consolidation shall be valid unless
approved by ¾ vote of all the member with
voting rights and present
3. Authority shall issue guidelines governing the
procedure of merger or consolidation
Article 22. Effects of Merger or Consolidation –
1. The constituent cooperative shall become a single
cooperative
2. The separate existence of the constituent
cooperative shall cease
3. The surviving or consolidated cooperative shall
possess all the rights and privileges
4. The surviving or consolidated cooperative shall
possess all the assets, rights, and privileges
5. The surviving or consolidated cooperative shall
be responsible for all liabilities
Article 23. Types and Categories of Cooperatives –
1. Types of Cooperatives
a) Credit Cooperative – undertakes
savings and lending services
b) Consumer Cooperative – procure and
distribute commodities
c) Producers Cooperatives – joint
production whether agricultural or
industrial
d) Marketing Cooperative – supply of
production inputs
e) Service Cooperative – hospitalization,
transportation, insurance
f) Multipurporse Cooperative –
combines two or more business
activities
g) Advocacy Cooperative – advocates
cooperativism
h) Agrarian Reform Cooperative –
marginal farmers majority of which are
agrarian reform beneficiaries
i) Cooperative Bank – wide range of
financial services
j) Dairy Cooperative – production of
fresh milk
k) Education Cooperatives – operating
licensed educational institution
l) Electric Cooperative – power
generation and utilizing renewable
energy sources
m) Financial Service Cooperative –
savings and credit services
 n) Fishermen Cooperative – fishermen h) To do and perform such other non-business
in localities activities
o) Health Service Cooperative –
medical, dental and other health
services
p) Housing Cooperative – access to CHAPTER III
housing
MEMBERSHIP
q) Insurance Cooperative – insuring life
and property Article 26. Kinds of Membership –
r) Transport Cooperative – land and sea
transportation Regular Member – complied with all the membership
s) Water Service Cooperative – operate requirements and entitled to all the right and privileges
and manage water
t) Workers Cooperative – member and Associate Member – no right to vote
owner of the enterprise
u) Other types of cooperative as may be Article 27. Government Officers and Employees-
determine by the authority
2. Categories Cooperative 1. Any officer shall be disqualified to be elected ot
a) In terms of membership appointed to any position
Primary – Natural Person 2. All elective official of government shall be
Secondary – Primaries ineligible to become officer and directors of
Tertiary – Secondary Cooperatives cooperatives
b) In terms of territories, cooperatives 3. Any government or employees may discharge his
shall categorized according to areas of duties as member
operations
Article 28. Application – shall be deemed a member after
Article 24. Functions of a Federation of Cooperative – approval of his membership by the BOD and shall exercise
rights of member
a) To carry on any cooperative that
complement, augments but does not conflict Article 29. Liability of Members – Member shall be liable
b) To carry on and assist educational and for the debts of the cooperative
advisory work
Article 30. Termination of Membership –
c) To rendered service designed to encourage
simplicity
1. A member of cooperative may withdraw his
d) To print, publish any newspaper or other
membership from the cooperative by giving 60
publication
days noticed to the BOD for any valid reason
e) To coordinate and facilitate activities
2. Death or insanity for primary cooperative and
f) To enter into joint venture with national or
insolvency or dissolution for secondary may be
international cooperatives of other countries
considered as valid ground
g) To perform such other functions
3. Membership may be terminated by vote of
majority
Article 25. Cooperative Union –
a) When member has not patronized any of the
a) To represent its member service for an unreasonable period of time
b) To acquire and analyze economic and b) When a member has continuously failed to
statistical information comply with the obligation
c) To sponsor studies in the economic, legal, c) When a member has acted in violation of the
financial, social bylaws and the rules of cooperatives
d) To promote the knowledge of cooperative d) For any act or omission injuries
principles and practices
Article 31. refund of Interests – All sums computed shall
e) To develop cooperative movement in their
be paid to him either by the cooperative or by the approve
respective jurisdiction
transferee
f) To advise the appropriate authorities on all
questions
g) To raise fund thru membership
 CHAPTER IV
ADMINISTRATION
Article 32. Composition of the General Assembly – general
assembly shall be composed of member that is entitled to
vote
Article 33. Power of General Assembly – highest policy
making body of the cooperative
1. To determine and approve amendment to articles
of incorporation
2. To elect or appoint the member of the board of
director
3. To approve developmental plans
Article 34. Meetings
1. Regular meeting shall be held annually by
general assembly on a date fixed in the bylaws,
if not, on any date within 90 days
2. Whenever necessary, a special meeting may be
called at any time by a majority of vote by BOD
3. In case of newly approved cooperative, a special
assembly shall be called within 90 days from
such approval
4. The authority may call a special meeting for the
purpose of reporting to the members the result of
any examination
5. Notice of any meeting may be waived
Article 35. Quorum – shall consist of atleast 25 percent of
all the member entitle too vote
Article 36. Voting System- Each member of a primary
cooperative have only one vote. In secondary or tertiary
they have one basic vote and as many incentive votes as
provided in by laws
Article 37. Composition and Term of the Board of
Directors – direction and management of affairs shall be
vested in BOD which shall composed of not less than 5 nor
more than 15 members
Article 38. Powers of Board of Director – responsible for
the strategic planning, direction setting
Article 39. Directors –
1. Any member has the right to vote and who
possesses all the qualifications and none of the
disqualification shall be eligible for election as
director
2. The cooperative, by resolution of its BOD, admit
as director
3. The members of BOD shall not hold any other
position Any person engaged in business similar
to cooperative is disqualified
Article 40. Meeting of the Board and Quorum Requirement
1. Regular meeting shall be held at least once a
month
2. Special meeting of BOD may be held at any time
upon the call of chairperson
3. A majority of the member BOD shall constitute a
quorum for the contract
4. Director cannot attend or vote by proxy
Article 41. Vacancy in the BOD – it may be filled by the
vote of majority if still constituting quorum
Article 42. Officers of the Cooperative – The BOD shall
elect from among themselves the chairperson and vice
chairperson.
Article 43. Committees of Cooperatives
1. The bylaws may create an executive committee
to be appointed by BOD
2. The bylaws shall provide creation of an audit,
election, mediation and conciliation
Article 44. Functions, Responsibilities and Training
Requirement of Director, Officers and Committee Members
– It shall be in accordance with the rules and regulations
Article 45. Liability of Directors, Officers and Committee
Members – who willfully vote for or assent to patently
unlawful acts shall be liable jointly and severally for all the
damages
Article 46. Compensation
1. In the absence of any provision in the bylaws
fixing their compensation, the directors shall not
receive any compensation
2. The compensation of officers of the cooperative
and member created pursuant to this code may be
fixed on the bylaws
3. Unless already fixed in the bylaws, the
compensation shall be determined by the BOD
Article 47. Dealings of Directors, Officers or Committee
Members – a contract entered into by cooperative with one
or more of its director, officer and committee is voidable
1. The presence of BOD wherein the contract was
approved was not necessary to constitute a
quorum
 2. The vote of director was not necessary for the
approval
3. The contract is fair and reasonable
4. The contract with officer or committee has been
previously authorized by general assembly
Article 48. Disloyalty of a Director – A director acquires
for himself an opportunity which should belong to the
cooperative shall be liable for damage
Article 49. Illegal Use of Confidential Information –
1. A director who use confidential information for
his benefit or advantage that might affect the
operation shall be held:
a. Liable to compensate the cooperative for the
direct losses suffered by the cooperative
b. Accountable to the cooperative for any
direct benefit as a result of transaction
2. The cooperative shall take the necessary steps to
enforce the liabilities
Article 50. Removal – All complaints for the removal of
any elected officer shall be filed with the BOD
CHAPTER V
RESPONSIBILITIES AND PRIVELEGES OF
COOPERATIVE
Article 51. Address – Every cooperative shall have an
official address to which all the notices and communication
shall be sent.
Article 52. Books to be Kept Open –
1. Every cooperative shall have the ff documents
ready and accessible to its members
a. Copy of this code and all other laws
b. Copy of the regulations
c. Copy of the articles of incorporation
d. Register member
e. Books of minutes of the meeting
f. Share books
g. Financial statement
h. Such other documents prescribed by the law
2. The accountant shall be responsible for the
maintenance of the books and record of account
and the audit committee shall be responsible for
the continuous and period review
3. Each cooperative shall maintain record of
account that the true and correct condition and
the result may be ascertained at any time
4. Subject to the pertinent provisions of the National
Internal Revenue Code and other Law
Article 53. Reports –
1. Every cooperative shall draw up regular reports
including those in pursuance of socio
undertakings
2. If cooperative fails to publish, the authority,
within 15 days from the expiration, send the
cooperatives stating its non-compliance
Article 54. Register of Members as Prima Facie Evidence
1. The date on which the name of any person was
entered
2. The date on which any such person ceased to be a
member
Article 55. Probative Value of Certified Copies of Entries –
1. A copy of any entry in any book if duly certified
in accordance with the rules, be admissible as
evidence of existence
2. No person or cooperative in possession of the
books, in any legal proceedings to which the
cooperative is not a part, be compelled to produce
any books of the cooperative
Article 56. Bonding of Accountable Officers –Every
director, officer, and employee handling funds, shall be
covered by a surety bond to be issued by a duly registered
insurance
Article 57. Preference of Claims –
1. Any debt due to the cooperative from a member
shall constitute a first lien upon any raw
materials, production inputs, and product
produced
2. No property or interest which is subject to a lien
shall be sold nor conveyed
3. Notwithstanding the provision of any law to the
company, any sale or conveyance made in
contravention is void
Article 58. Instrument for Salary or Wage Deduction –
1. A member of a cooperative may execute an
instrument in favor of the cooperative authorizing
his employer to deduct from his/her salary
2. The employer shall make the deduction in
accordance with the agreement and remit within
ten days
 3. The term employer as used in this article shall
include all private firms and the national and
local governance
4. The provision of this article shall apply to all
similar agreement referred to in paragraph 1
5. The responsibilities of the employer as stated in
paragraph 1 and 2 shall be mandatory
Article 59. Primary Lien – A cooperative shall have a
primary lien upon capital, deposit or interest of a member
for any debt due to the cooperative
Article 60. Tax Treatment of Cooperatives – Duly
registered cooperatives which do not transact any business
with non-member or the general public shall not be subject
to any taxes and fees
Article 61. Tax and Other Exemptions – Transactions of
members to cooperative shall not be subject to any taxes
and fees, including but limited to final taxes on members
1. Not more than 10 million shall be exempt from
all nation, city, provincial, municipal, or
barangay taxes
2. More than 10 million shall pay the following
taxes
a. Income Tax – Amount allocated for interest
in capital
b. Value Added Tax – transaction with non
members
c. All other taxes unless otherwise provided
d. Donations to charitable, research and
educational institution
3. All cooperative, regardless of the amount shall be
exempt from payment of local taxes
4. In areas where there are no available notaries to
public shall render service, free of charge, to any
person
5. Any register of deeds shall except for registration
6. Cooperative shall exempt from the payment of all
court where such actions is brought by the
authority
7. All cooperatives shall be exempt from putting up
a bond for bringing an appeal against the decision
of an inferior court
8. Any security issued by cooperatives shall be
exempt from the provisions of the securities act
Article 62. Privileges of Cooperatives –
1. Cooperatives shall enjoy the privilege of
depositing their sealed cash boxes or containers
2. Cooperatives organized among government
employees shall enjoy the free use of any
available space in their agency
3. Cooperative rendering special types of service
and facilities such as cold storage, ice plant shall
secure a franchise and such cooperatives shall
open their membership to all person qualified
4. In areas where appropriate cooperative exist,
members shall be granted to the cooperatives
concerned
5. Preferential treatment shall be granted to
cooperatives
6. Preferential and equitable treatment in the
allocation or control of bottomries
7. Cooperatives and their federation such as farm
and fishery shall have preferential rights in the
management of public market
8. Cooperatives engaged in credit services shall be
entitle to loan, credit lines
9. A public transport may be entitled to financing
support for the acquisition and maintenance of
land and sea transport
10. Cooperatives transacting business with
government shall exempt from prequalification
bidding requirements
11. Cooperative shall enjoy the privilege of being
represented by the provincial except when the
adverse party is republic of the Philippines
12. Cooperative organized by faculty member shall
have preferential rights
13. Appropriate housing agencies shall create special
window for financing housing projects
undertaken by cooperatives
CHAPTER VI
INSOLVENCY OF COOPERATIVES
Article 63. Proceedings Upon Insolvency - If cooperative
is unable to fulfill its obligation to creditors due to
insolvency, such cooperatives may apply for such remedies
as it may deem fit under the provision of Insolvency Law
CHAPTER VII
DISSOLUTION OF COOPERATIVES
Article 64. Voluntary Dissolution Where no Creditors are
Affected – If dissolution does not prejudice the rights of
any creditor, the dissolution may be effected by a majority
vote of the BOD, and by resolution duly adopted by the
affirmative vote of at least ¾ of all the member
Article 65. Voluntary Dissolution Where Creditors are
Affected - If dissolution prejudice the rights, the petition
for dissolution shall be filed with the authority.
The order of dissolution shall set forth therein: Article 74. Assignment of Share Capital Contribution or
Interest – No member shall transfer his share or interest in
1. The asset and liabilities the cooperative unless:
2. The claim of creditor
3. The number of member 1. He held share capital not less than one year
4. The nature and extent 2. The assignment is made to the cooperative
3. The BOD has approved such assignment
Article 66. Involuntary Dissolution –
Article 75. Capital Build Up –Realistic capital build up
1. Violation of any law or regulation program to allow the continuing growth of the member
2. Insolvency investment

Article 67. Dissolution by Order of the Authority – The Article 76. Shares – unit of a capital in a primary
authority may suspend or revoke after due notice the cooperative the par value of which may be fixed at any
certificate of registration on any of the following grounds: figure not more than 1,000

1. Registration by fraud Article 77. Fines – May prescribed on unpaid subscribed

2. Illegal purpose share capital
3. Willful violation
4. Failure to meet the required minimum number of Article 78. Investment on Capital - may invest in any of
member the ff:

Article 68. Dissolution by Failure to Organize and 1. In share or debentures

Operate – Not commenced business and operation within 2 2. In any reputable bank
years after the issuance of its certificate of registration, the 3. Securities issued by government
authority shall send a formal notice to its failure and 4. In real estate
operate 5. In any other manner authorized by bylaws

Article 69. Liquidation of Cooperative – Every cooperative Article 79. Revolving Capital – strengthen its capital
whose charter expires by its own limitation or whose structure by deferring the payment of patronage funds
existence is terminated

Article 70. Rules and Regulations on Liquidation –

Authority shall issue the appropriate guidelines for CHAPTER IX
liquidation
AUDIT, INQUIRY AND MEMBERS RIGHT TO
EXAMINE

CHAPTER VIII Article 80. Annual Audit – Shall subject to an annual

financial, performance and social audit. Qualifications:
CAPITAL, PROPERTY, AND FUNDS
1. Independent of cooperatives
Article 71. Capita l- Capitalization of accounting 2. Member in good standing of the PICA
procedures shall be governed by the provision of this code
Article 81. Audit Report – submit financial audit report
Article 72. Capital Sources – Cooperative registered under which shall be in accordance with the generally accepted
this code may derive their capital from any of ff sources: auditing standards

1. Member share capital Article 82. Nonliability for Defamation – Auditor is not
2. Loan and borrowing liable to any person in an action for defamation
3. Revolving capital
4. Subsidies, donation Article 83. Right to Examine – Shall have the right to
examine the records required to be kept by the cooperative
Article 73. Limitation on Share Capital Holding – No
member shall own more than ten percent of the share Article 84. Safety of Records – shall keep and carefully
capital of the cooperative preserve the records
 CHAPTER X
ALLOCATION AND DISTRIBUTION OF NET
SURPLUS
Article 85. Net Surplus – Net surplus shall be determined
in accordance with bylaws and it shall determine at the
close of every fiscal year
Article 86. Order of Distribution –
1. An amount for the reserve fund at least ten
percent of net surplus
a. Reserve shall be used for the stability of the
cooperative
b. Reserve fund shall not be utilized for
investment
c. Upon dissolution, reserve fund shall not be
distributed
(i) Establish usufructuary trust fund
for the benefit of any federation
(ii) To donate, contribute for the
benefit of the community
2. An amount for education and training fund, shall
not be more than ten percent of the net surplus
a. Half of amount transferred to the education
and training fund shall be spent by the
cooperative foe education and training
purposes
b. Upon the dissolution., the unexpected
balance shall be credited to the cooperative
3. An amount for the community development fund,
shall not be less than three percent of the net
surplus ‘
4. An optional fund shall not exceed seven percent
5. The remaining net surplus shall be made
available to members in the form of interest on
share capital
CHAPTER XI
AGRARIAM REFORM COOPERATIVES
Article 87. Coverage – Agrarian reform
Article 88. Definition and Purpose – Agrarian reform is
one organized by marginal farmers for the purpose of
developing an appropriate system of land tenure
1. Develop an appropriate system of land
2. Coordinate and facilitate the dissemination of
scientific methods of production
3. Provide financial facilities to beneficiaries
4. Facilitate the expeditious transfer of appropriate
and suitable technology
5. Provide social security benefits
6. Provide non formal education to beneficiaries
7. Acts as conduit for external assistance
8. Undertake a comprehensive and integrated
development program
9. Represent the beneficiaries on all matter that
affect their interest
10. Undertake such other economic or social
activities
Article 89. Cooperative Estates – Plantations, estates or
haciendas
Article 90. Infrastructure – shall grant agrarian reform
preferential treatment in the construction and maintenance
Article 91. Lease of Public Lands – May lease not
exceeding 25 years and subject to renewal for another 25
years
Article 92. Preferential Rights – Agrarian reform shall
have preferential right in the grant of franchise and
certificate of public convenience
Article 93. Privileges –
1. Supply and distribution to consumer, industrial
goods, raw material and supplies
2. Marketing of the products and service
3. Processing of the member product into finished
consumer or industrial goods
4. Provision of essential public service
5. Management, conservation of marine and mineral
6. Provision of financial, technological required by
the beneficiaries
Article 94. Organization and Registration – may organized
and registered only upon prior written verification by the
DAR (Development Agrarian Reform)
Article 95. A –
Article 96. A –
Article 97. A –
Article 98. A –
Article 99. A –