Title
CDA Guidelines on Cooperative Registration Fees
Law
Cda Memorandum Circular No. 2010-3, S. 2010
Decision Date
Jul 22, 2010
The Guidelines on the Payment of Registration Fees for cooperatives registered under Republic Act No. 9520 outline the options for full payment or payment by installment, with specific amounts and schedules depending on the assessed amount, and consequences for non-payment or dishonored checks.

Law Summary

Definitions of Key Terms

  • Registration Fee: Fee prescribed by the Cooperative Development Authority (CDA).
  • Full Payment: Complete payment equivalent to the prescribed fee, payable in cash, manager's check, or other acceptable forms.
  • Non-Negotiability: Condition where a post-dated check is refused payment by the bank.
  • Post-Dated Check: Check made payable on a future specified date.
  • Payment by Installment: Division of the assessed registration fee into installments payable on different dates as stipulated.
  • Registration May be Nullified: Situation where installment payment modes are deemed void ab initio except for amounts already paid which are forfeited to the government.

Modes of Payment

  • Two modes recognized:
    • Full Payment.
    • Payment by Installment.
  • For installment payment, cooperatives must submit a Board of Directors Resolution requesting approval, stating:
    • Valid reason for inability to pay full amount.
    • Assessed amount required.
    • Schedule and mode of payment per Section 4.

Payment Amounts and Schedule

  • For assessed fees of ₱100,000 and below: full payment is required upon registration.
  • For higher amounts, payments are spread over months as follows:
    • ₱100,000.01 to ₱200,000: payable within 3 months.
    • ₱200,000.01 to ₱300,000: payable within 6 months.
    • ₱300,000.01 to ₱499,999: payable within 9 months.
    • ₱500,000.01 and above: payable within 12 months.

Approval of Installment Payments

  • Installment payments must be supported by post-dated checks divided equally monthly or quarterly.
  • Approval authority:
    • Executive Director for Central Office jurisdiction.
    • Regional Director for Extension Office jurisdiction.
  • First payment must be made via cash or check upon or before issuance of the Certificate of Registration or amendments.
  • All payments must be made directly to the cashier with a corresponding Order of Payment.

Monitoring and Safekeeping of Post-Dated Checks

  • The CDA Cashier is custodian of all post-dated checks.
  • Responsible for monitoring negotiability.
  • Upon negotiability, coordination with Registration Division/Unit occurs for issuance of Order of Payment.

Consequences of Dishonor of Post-Dated Checks

  • Dishonored (non-negotiable) post-dated check results in:
    • Waiver of cooperative's rights over amounts already paid.
    • Certificate of Registration/amendments considered void ab initio.
  • Cooperative will be informed within 5 banking days to arrange payment.
  • Failure to pay may lead to nullification of registration and issuance of Order nullifying the Certificate of Registration.
  • This is without prejudice to:
    • Filing of appropriate cases under Batas Pambansa 22.
    • Sanctions under Article 140 of RA 9520 for acts/omissions.

Effectivity

  • Guidelines are effective upon:
    • Approval by the Board of Administrators.
    • Fifteen (15) days after registration with the Office of the National Administrative Register (ONAR).

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