BIR Ruling No. 623-2020
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City
Certificate of Tax Exemption No:
TO ALL WHOM IT MAYCONCERN: CERTIFICATE OF TAX EXEMPTION NSH-0623-020
executed on September 1 8, 2020 by the Landowners in favor of the National Housing Authority (NHA) over the parcel of land described below, to wit: This certifies that the Deed of Conveyance by Virtue of Expropriation for Public Use
Heirs of Sps. Domingo Laurito and Victoria Manarin, namely: 3. Herminia Laurito Zamora; 4.Oliver Laurito Zamora; 2. Joycelyn Laurito Zamora; 1. Evelyn Zamora Magbitang; 5. German Laurito Zamora; Name of Landowners! Certificate Transfer of Title Aggregate (sq. m.) Area Transferred (sq. m.) Area Location
6. Vivian Zamora Mapanoo;
16. Vitaliana Laurito Puzon. 8. Cornelia Laurito Manga; 9. Necitas Laurito De Leon; 11. Agripina Laurito Tapia; 13. Maria Dominador Laurito; 14. Juan Domingo Laurito; 15. Juan Paolo Laurito; and 7. Nieves Laurito Alonzo; 10. Zenaida Laurito Del Campo; 12. Maria Laureen Laurito; 224,287 224,287 Carmona, Baybay, Cavite
tax pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279, as amended by RA No. of 1997, as amended. is not subject to income tax/capital gains tax/expanded withholding tax, documentary stamp value-added tax (VAT) pursuant to Section 109 (1) (P) of the National Internal Revenue Code 10884 (Balanced Housing Development Program Amendments) dated July 17, 2016 and to
documentary requirements provided under Revenue Memorandum Order (RMO) No. 15-2003, shall be presented to the Revenue District Office (RDO) concerned in order for the latter to issue the CAR. Registration (CAR) issued by this Bureau. In this regard, this CTE, together with the effect transfer of the land title in the name of the NHA without the Certificate Authorizing intended and shall not be construed as giving authority to the concerned Register of Deeds to It is however, understood that this Certificate of Tax Exemption (CTE) is never
: This Certificate of Tax Exemption does not include exemption from estate tax which may be due, if any, on the estate of Sps. Domingo Laurito and Victoria Manarin.
Q
CTE No.: NSH-3623-20L0
Date issued: 3
applied or is being applied to a socialized housing project pursuant to RA No. 7279. Register of Deeds having jurisdiction over the property, to the effect that the same is to be Upon application for exemption, a lien on the title of the land shall be annotated by the
submitted. However, if upon investigation, the BIR ascertains that the facts are different, then this Certificate shall be considered null and void. This CTE is being issued on the basis of the facts and documents as represented and
Issued this day ofI NOV 0 3_Z0201
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K-1 Commissioner of Internal Revenue CAESAR R. DULAY 037465
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