Read this case law in DUMAGUETE CATHEDRAL CREDIT COOPERATIVE [DCCCO], Represented by Felicidad L. Ruiz, its General Manager vs.COMMISSIONER OF INTERNAL REVENUE, with G.R. No. 182722.

This case can be accessed at : https://lawphil.net/judjuris/juri2010/jan2010/gr_182722_2010.html?fbclid=IwAR0I3at4VjRZ1rVh4FPbf353jMCt9tr7PISN_WJQmGupp2TA5wFdMAvBzKg

The Reaction Paper center on your reaction towards how the Supreme Court had given due importance to the growth and creation of cooperatives pursuant to R.A. No. 9520 (Cooperative Development Authority) amidst the ever so powerful function of the State thru taxation.