BIR Ruling No. 466-2017

NTER KEPOBLCOFTHF PHHIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF HINANE Queton (it)

It

Certificate of Tav Fvemption No

CERTIFICATF OF TAX EXEMPTION

TO ALI. WHOM IT MAY CONCERN:

and (3) of Repuhlic Act (RA) No. 7279, otherwise known as (he "(irban Development and engaged hy the National Hiousing Authority (NHA), is exempt trom projeet-retated income taxes. creditable withhokling tas. and value added ta (VAT) pursuant to Section 20 (d) (+) constructon/development ot socialized lots and housing units under the NHA's Sociatized Housing Program through the Community initiative Approach Program (CTAP). to w it: Housing This certifics that ARR CONSTRUTHON (HIN: Act or1992 on its inconme received tirecty in connection w ith +. an entity c

Resentement Projeet Dinalutigan Heights {I>panin Area} Projert Name Dinahngan. Aaror. Brgy. Nipoo I ocation Pro anee No. of Socialized Housing Units Subject of T ar E semption 2 HH)C4IC1s Y>Ys F3UQH Dinalungan Height Beneticiaries It

reeeipts from the said soeialized housing project. understood that ARR Gonstruetion must issue VAT-exempt ottictal receipts on its gross VA I, even it the said purehases are to be used for the socialized housing projeet. sinee V A t is an indireet tax which can he passed on by the seller ot the goods'services. Ht shall he However, the purehases of goods/articles by ARR construetion shall he subject t

be applied or are being apptied to a sociatized housing project pursuant to RA 7279. the Register ot Deeds having jurisdietion over the properties. to the etfect that the same are to Upon applieation for exemption. a licn on the tittes ot the lands shall be annotated byt

this Certificale shall be considered null and void Suhmitted. However, if upon investigation. the BiR ascertains that the faets are different. then This ('Fl: is heing issued on the basis of the faets and documents as represented and

Issucd this dav of I *E: 2017

euay

Ih-Itiit Commisstoner ot internal Revenue CAESAR R. DULAY 009446

Deseloped and constructed on the 9.3oo o. m. portio of the p.Heel of fand coxered hy tr.mste: (erutieane of Iit++'t} e A ith an aggregate area of t2 {+ su} tn