BIR Ruling No. 309-2018

REPUBLIC THF OHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

Certificate of Tax Exemption No: 309-2018

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

is exempt from project-related income taxes, creditable withholding tax and value added tax NHA's Yolanda Pernanent Housing Program, to wit: (VAT), pursuant to Section 20 (d)(1) and (3) of Republic Act No. 7279, on its income received directly in connection with the construction/development of socialized housing units under the Number (TIN) This certifies that J.D. LEGASPI CONSTRUCTION with Taxpayers Identification an entity engaged by the National Housing Authority (NHA),

Aug. 4, 2014 Notice of Date of Award Oct. 14, 2014 Agreement Contract Date of Contract Price (Php) Project Name Resettlement Laua-an Project Laua-an, Antique Jaguiquican. Location Brgy. No. of Socialized Housing Units subject of tax exemption

be understood that J.D. LEGASPI CONSTRUCTION must issue VAT-Exempt official since VAT is an indirect tax which can be passed on by the seller of the goods/services. It shall receipts on its gross receipts from the said socialized housing project. be subject to VAT, even if the said purchases are to be used for the socialized housing project, However, the purchases of goods/articles by J.D. LEGASPI CONSTRUCTION shall

name of the buyer without the necessary Certificate Authorizing Registration (CAR) issued by this Bureau. In this regard, this CTE shall be presented to the Revenue District Office (RDO) concerned in order for the latter to issue the CAR. as giving authority to concerned Register of Deeds to effect transfer of the land titles in the It is, however, understood that this CTE is never intended, and shall not be construed,

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. This Certificate of Tax Exemption is being issued on the basis of the facts and

Issued this day.of MAR 0 5 2018

K-1-JAC Commissioner of Internal Revenue CAESAR R. DULAY 013939