BIR Ruling No. 808-2019

REPUBLIC OI THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City

Certificate of Tax Exemption No: DEC 2 7 2019 0808-2019

CERTIFICATE OFTAXEXEMPTION

TO ALL WHOM IT MAY CONCERN:

an entity engaged by the National Housing Authority (NHA), is exempt from project-related income taxes, creditable withholding tax and value added tax(YAT), pursuant to Section 20 connection with the construction of socialized housing units under the NHA's Housing (d)(1) ) and (3) of Republic Act No. 7279, as amended by RA No. 10884 (Balanced Housing Development Program Amendments) dated July 17, 2016, on its income received directly in Program, to wit: This certifies that EXCELSIUS ENGINEERING SERVICES (TIN: :000

Date of Notice of Award Agreement Contract Date of Contract Price (Php) Project Name Location Housing Units subject of Tax Socialized No. of

Exemption

October 18. 2017 November 17. November 04. 20171 20172 of Transitory Shelter in Supply and Installation Modified Decign and Marawi Cit" under Package 2 (Re-Bid) Build Contract Sagonsongan, Marawi City Brgy. 2 964

SERVICES shall be subject to VAT, even if the said purchases are to be used for the socialized housing project, since VAT is an indirect tax which can be passed on by the seller of the goods/services. It shall be understood that EXCELSIUS ENGINEERING SERVICES must However, the purchases of goods/articles by EXCELSIUS ENGINEERING

1 Date Acknowledged by EXCELSIUS ENGINEERING SERVICES. 3 The original contract price: amounting to # 4 The number of units was reduced from the original 309 house and lots units to 296 per Certification issued by the National Housing 2 Date Acknowiedged by NHA house and lot units covered by Variation Order No. 1 but was finally revised to a contract cost of accomplished per Certification issued by the National Housing Authority dated November 5, 2019. Authority dated November 5, 2019. per Contract Agreement was adjusted to based on the final work for the provision of 309

Page 2 of 2 Excelsius Engineering Services Date issued CTE.No. Q 8 0 8 -2 0 1

issue VAT Exempt official receipts on its gross receipts from the said socialized housing project.

that the facts are different, then this Certificate shall be considered null and void. documents as represented and submitted. However, if upon investigation,.the BIR ascertains Issued this. This Certificate of Tax Exemption is being issued on the basis of the facts and day of DEC 2 .7 2019

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Conimissioner of Internal Revenue CAESAR R"DULAY

031650 K-1-JAC