BIR Ruling No. 445-2021

VSTE^V REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OFINTERNALREVENUE Quezon City Certificat^ifTax Exemption No: -' i "t - 7 n ? 1 CERTIFICATE OF TAX EXEMPTIOl TO ALL WHOM IT MAY CONCERN: Thrs certifies thatBRIA HOMES,INC.' with Taxpayer Identification Number(TIN) recei�ve.d1 dji-rectly in conneexcetmipotn fwriothm iitnsceocmoenotamxicanadndcrleodwi-tacbolsetwhiotubsbicjnigdipnrogjteacxt,oBnriitas iHnocmoemse Tagum-Brgy.La Fillpina,Tagum City,Davao,consisting of933 house and iot units used �lely for family home or dwelling purposes, located at Brgy. La Fllipina, Tagum City, Davao, a project duly registered with the Board of Investments(B0|) under Certificate of Registration No.: dated December19,2019, fora period of4years beginningfrom December 2019oractual startofcommerciai operations/selling,whicheveris earlier,butin no ca.<?e earliftr than thp If� ofrtf registration of the pro:jectx with ...txi. theft.. BOI r-.y-wrl pursuant. t.o E� xecuti"vve/ ?2.f577.�5(B)(2)ofDRe�venue Regulations(RR)"NOom.n2i-b98u,saIsnavemsetnmdeendt.sCodeof1987"and Section Moreover, the sale by the Company of residential lot valuer at PI,919,500.00 and bel^,or house and bt and other residential dwellings valued at P3,199,200.00 and below is VAT-exemnt iinilpr Sontjrtn ^nQr^\fD\ xi..*: -i r_x � . .ft 1997,as amendje"d.Provided,1h0o9(w1e)v(ePr),otfhatthebeNgaitninoinnaglJIannteuranrayl0R1e,v2e0n2u1e,CthoedeV(ATTaxexCeomdpetVioonf shall o'l'y apply to sale of house and iot and other residentiai dwellings^ with sailing price of not more tnan r3,199,200.00 . ' lreegaissitnegr,Herodetwwaeiilvtsehtrot,rheetsh,BeoOfsIfai,lceiefso,afentyhc,o.uisshnacelllaudnbidensgluotbthjoeuscnetittusonititnhseeupxsaceyedsmsefonortfcotofhameom9^p,3rs3rocpirhailoautpesuetrapaxonesdsesulnsodtuecurhntiahtses Tax Code of 1997, as amended. The grant oftax exemption herein is subject to the compliance with the provisions of applicable BIR rules and regulations and the Terms and Conditions stkted at the back hereof. I he Company is liable, however,for all other applicable taxes not discbssed above. This Certificate of Tax Exemption is being issued on the basis of the facts and documents as represented and submitted. However, if upon investigalion, the BIR ascertains that the facts are different, then this Certificate shall be considered null and void Issued this day of DEC 0 G CAESAR R.DULAY Commissioner ofInternal Revenue K-l 7 37 3 'Formerly: Casa Regalia,Incorporated ^ Sale oflotonly,regardlessofthe price,shall be subjectto VATstarting January01.202,1 pursuantto R j As adjusted usi^ ng the 2010 Consumer Price In*�dex values pursu^anIf t to Rjk No.8-2|F0u2ia1uudiiaitIet/diJ\i\j\NnMeoU.111l,0U92V6D03J2.1