BIR Ruling No. 672-2020

REPUBLIC OF THE RHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

DDI Quezon City

Certificate of Tax Exemption No: NSH-0672 -2020 DEC :2 1 2020

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

in favor of the National Housing Authority (NHA) over the parcels of land described below, to wit: This certifies that the Deed of Absolute Sale (DOAS) executed by the Landowners

Absolute Deed of Date of Salel Landowners/ Names of Sellers Title No. (TCT) Certificate of Transfer (Sq.m.) Area Transferred (Sq. m.) Area Location

November 13, 2020 Edwina Olga T. Cruz Rubispierre T. Cruz Elisa Tolentino Cruz? 5,296 5,296 Angat, Bulacan PulongYantok, Brgy.

November 13, 2020 Rubispierre T. Cruz Elisa Tolentino Cruz Edwina Olga T. Cruz 24,950 24,950 PulongYantok, Angat, Bulacan Brgy.

November 13, 2020 Edwina Olga T. Cruz Rubispierre T. Cruz Elisa Tolentino Cruz 25,113 25,113 Angat, Bulacan PulongYantok, Brgy.

November 13, 2020 Edwina Olga T. Cruz Rubispierre T. Cruz Elisa Tolentino Cruz 2,3 92 2,392 Angat, Bulacan PulongYantok, Brgy.

November 13, 2020 Edwina Olga T. Cruz Elisa Tolentino Cruz Rubispierre T. Cruz 41,750 41,750 PulongYantok, Angat, Bulacan Brgy.

Nerissa T. Villareal4

1 This Certificate of Tax Exemption does not include exemption from estate tax, on the transfer of lots from the

2 Elisa T. Cruz is the heir of Ryan Francis T. Cruz (deceased co-owner). registered owners to their heirs.

3 Special Power of Attorney dated June 23, 2020, was granted to Olivia A. Capulong to execute the Deed of

Absolute Sale on behalf of the landowners for the sale of the properties identified and described in TCT Nos.

and

" Nerissa T. Villareal is the neir of Belen Tolentino and Segundo Villareal, both deceased and registered co-owners

5 Special Power of Attorney dated October 29, 2020, was granted to Olivia A. Capulong to execute the Deed of of TCT No.

Absolute Sale on behalf of the landowners.

Page 2 of 2 Phintecstar Construction, Inc./Dona Carmela Heights CTE No.NC H- 62 -2020 Date issued _DEC 2 1 2020

November. 13, 2020 TOTAL PeterS.Garces Benjamin Santos Isagani Santos Myra S.Garces Rafael S.Alejo Daisy S. Alejo Reynaldo Santos Ellen ACaluag Olivia A.Capulong 110,956 11,455 110,956 11,455 Angat, Bulacan PulongYantok, Brgy.

units, located in Brgy. Pulong Yantok, Angat, Bulacan, a socialized housing project under the PHINTECSTAR CONSTRUCTION, INC., are not subject to creditable withholding which shall be used for the Dona Carmela Heights. Housing Project, with 1,486 housing National Housing Authority (NHA) Resettlement Program for Informal Settler Families (ISF's) through the Community Based Initiative Approach (CBIA), to be undertaken by tax/capital gains tax and documentary stamp tax pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279 and value-added tax pursuant to Section 109 (1)(P) of the Tax Code of 1997, as amended.

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

be applied or are being applied to a socialized housing project pursuant to RA 7279. the Register of Deeds having jurisdiction over the properties, to the effect that the same are to Upon application for exemption, a lien on the titles of the lands, shall be annotated by

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

Issued this day of

10&,a1

K-1-JAC Commissioner of Internal Revenue CAESAR R. DULAY 038764

6 Special Power of Attorney dated June 23, 2020, was granted to Olivia A. Capulong to execute the Deed of Absolute Sale on behalf of the landowners.