RESOLUTION DIRECTING THE APPROPRIATE SENATE COMMITTEES TO CONDUCT AN INQUIRY, IN AID OF LEGISLATION, ON THE COLLECTION OF ADVANCE PAYMENT OF THE 12% VALUE-ADDED TAX (VAT) FROM SUGAR COOPERATIVES BY THE BUREAU OF INTERNAL REVENUE NOTWITHSTANDING THEIR TAX EXEMPT STATUS UNDER SECTIONS 61 AND 62 OF REPUBLIC ACT NO. 6938, OTHERWISE KNOWN AS THE 'COOPERATIVE CODE OF THE PHILIPPINES', AND SECTION 109 (R) OF REPUBLIC ACT NO. 8424, OTHERWISE KNOWN AS THE 'NATIONAL INTERNAL REVENUE CODE OF 1997', WITH THE END IN VIEW OF DETERMINING APPROPRIATE REMEDIAL MEASURES AND FOR OTHER PURPOSES