BIR Ruling No. 398-2020

818L BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

Certificate of Tax Exemption No: NSH-0398-2020

CERTIFICATE OF TAX EXEMPTION

and Jose Delegencia in favor of the National Housing Authority (NHA) over the parcel of land described below, to wit; This certifies that the Deed of Absolute Sale (DOAS) executed by Gilda Delegencia

Date of Absolute Undated Deed of Sale Gilda Delegencia Name of Sellers of Title No. Certificate Transfer Aggregate Area (sq. 104,121 m.) 46,370 sq. m. Transferred Area Location of Nalumsan/ Property

Jose Delegencia and sq. m. Carles, Iloilo Kinalkalan/ Balantian,

with respect to 45,008 sq.m. which shall be used for the Kinalkalan People's Village under the Yolanda Permanent Housing Projects (YPHP) in the Municipality of Balasan, Iloilo, with Municipality, is not subject to creditable withholding tax/capital gains tax, documentary 600 house and lot units to be awarded to the beneficiaries affected by typhoon Yolanda in the stamp tax and value-added tax pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279 and Section 109 (1) (P) of the Tax Code of 1997, as amended.

intended and shall not be construed as giving authority to the concerned Register of Deeds to documentary requirements provided under RMO No. 15-2003, shall be presented to the effect transfer of the land titles in the name of the NHA without the Certificate Authorizing Revenue District Office (RDO) concerned in order for the latter to issue the CAR. Registration (CAR) issued by this Bureau. In this regard, this CTE, together with the It is, however, understood that this Certificate of Tax Exemption (CTE) is never

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

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_JUL 2 0 2020

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Commissioner of Internal Revenue CAESAR R.DULAY

K-1 035881