BIR Ruling No. 276-2017

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

Certificate of Tax Exemption No:

276-2017

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

This certifies that R.R.ENCABO CONSTRUCTORS INCORPORATED.with Tax

(NHA), is exempt from project-related income taxes. creditable withholding tax and value Identification Number , an entity engaged by the National Housing Authority

added tax (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 NHA's Yolanda Permanent Housing Program, to wit:

December 4. December 4. Notice of Date of Award 2014 2014 Date of Contract May 22, 2015 May 22,2015 Agreement Contract Price (Php) Villa Igtadiao Nuevo-Site 1 Nuevo-Site 2 Villa Igtadiao Project Name Laua-an, Antique Brgy. Igtadiao Laua-an, Antique Brgy. Igtadiao Location No. of Socialized Housing Units subject of tax exemption 150 172

However, the purchases of goods/articles by R.R. ENCABO CONSTRUCTORS

INCORPORATED shall be subject to VAT, even if the said purchases are to 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 shall be understood that R.R. ENCABO CONSTRUCTORS

INCORPORATED must issue non-VAT official receipts on its gross receipts from the said

Socialized housing project.

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

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.

Issued this day ofxJUN 0 8 2017

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CAESAR R. DULAY Commissioner of Internal Revenue 006955

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