BIR Ruling No. 725-2019

REPUZLK: OF THE PHILIPPINES

DEPART MENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

Certiticate of Tax Exemption No: C7253

CERTIFCATFTTAYEXEMDTION

TO ALL WHOM IT MAY CONCERN:

This cerifies that EXCELSIUS ENGINEERING SERVICES (TIN: Y an entiry engaged by the National Housine Authority (NHA). is exempt from project-related

conneetion with the construeuion of Socialized housing units under the NHA's Housing Pregrani, ic wit. 2( (d1) and (3) of Repubiic Act No. 7279,as amended by RA No. 10884 (Balanced Housing income taxes and creditable withholdir- tax and value added tax (VAT), pursuant to Section Development Program Amendments) iuea July 17, 2016, on. its income received directly in

Of awart Nctice Date ot Agreement Contract Date cf Price(Php) Contraet Project Name Location Housirg Uiits subiect of Tax Exeaiption Socialized No. of

Oct. 18 207 Nov. Os. Nov. 29. 201 72 2017 f ranstoy Shelter in Marawi City nder Modified Design and Build Supp ty and instaliation of Fackage 3 (Re-Bid) /Contract Sagonsongan, Marawi City Drgy. 21 74

SER ICES shall be subjeet to VAT, even if tre'said purchases are tc 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 shail be understood tiat EXCELSIUS ENGINEERING SERVICES must However, the purchases cr gooas/aricies by EXCELSIUS ENGINEERING

4 The number of units was reduced fron: the origine.i 26%. ho ise and iots units tc 217 per Certification issued by the Nationai - Date Acknowiecged by NHA 3 The criginat contract price amcunting to * 1 Date AcknDWieaEea bY EXCELSIUS ErsGINEERINE S T.ViCES Housing Authority dated November 5, 2019. Nevember s, 2019. provisior cf 261 house and lot units coveree b - vviatinr: Crae: No. 1 but was finaily revised to a contract cost of ased on the final work acconp'isrt. i:e: Certificatior issued by the National Housing Authority dated ner Contract Agreement was adjusted to t for the

Page 2 of 2 Excesius Engineering Services Date issued DEC I 2ie CTE No. 775-2E1

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

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

Issued this day ofT.s s

G CAESARR. DULAY Commissioner of Internal Revenue

K-I -1 O 031002