BIR Ruling No. 376-2019

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City

Certificate of Tax Exemption No: 0376-2019

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

intended for qualified Informal Settler Families (ISFs), to wit: (LGU-QC), is exempt from project-related income taxes, creditable withholding tax and value by Republic Act No. 10884 (Balanced Housing Development Program Amendments) dated July 1 7, 2016 on its. income received directly in connection with the construction/development of socialized housing units under the Quezon City Government's Socialized Housing program. Identification Number added tax (VAT), pursuant to Section 20(d)(1) and (3) of Republic Act No. 7279, as amended This certifies that MRB II CONSTRUCTION CORPORATION with Tax arr entity engaged by the Quezon City Government

August 13. Notice of Date of Award 2014 September 9, Agreement Contract Date of 2014 Contract Price (PhP) Housing Project Project Name Bistekville-3 (Libis Area) Brgy. Escopa 2, Quezon City Location No. of Socialized 43 units of one- Housing Units storey with loft subject of tax exemption

CORPORATION shall be subject to VAT, even if the said purchases are to be used for the above 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 MRB II CONSTRUCTION CORPORATION must issue V AT-Exempt official receipts on its gross receipts from the said However, the purchases of goods/articles by MRB II CONSTRUCTION

socialized housing project.

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

Issued this day ofI 4_201

iauan CAESAR R. DULAY Commissioner of Internai Revenue

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