BIR Ruling No. 389-2019

BUREAU OF INTERNAL REVENUE REPUBLIC OF THF PHILIPPINES DEPARTMENT OF FINANCE Quezon City

Certificate of Tax Exemption No: 0389 -201'9

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

Housing. Authority (NHA). is exempt from project-related income taxes. creditable withholding tax (CWT), and value added tax (VAT)'. pursuant to Section 20 (d)(i) and (3) of Republic Act (RA) No. 7279. as amended by P.: Program Amendments) dated July 17. 2016. the socialized housing project of the National Housing Authority (NHA) intended for the TS "Sendong" survivors." to wit: Identification Number (TIN) This certifiesthat JORVIVS CONSTRUCTION CORP.with Taxpayers : a private entity engaged by the National 554 (Balanced Housing Development received directly in connection with

Notice of Sepl. I5. Date of A ward 205 Contract Nov. . Date of 205 Contract Price NH{A - Lumbia Heighis Phase ! Project Name Cagayan De Oro Brgy. Lumbia. Location ('Ity No. of Socialized Housing It' nits Subject of tax housing units exemption 42:

official receipts on its gross receipts from the said socialized housing project. ft sha!I be understood that JORVIVS CONSTRUCTION CORP. must issue V AT-exempt shall be subject to VAT. even if the said purchases are to be used for the socialized housing project. since V AT is an indirect tax which can be passed on by the seller of the goods/services. However. the purchases of goods/articles by JORVIVS CONSTRUCTION CORP.

this Certificale shall be considered null and void. Submitted. However. if upon investigation. the BIR ascertains that the facts are different. then This CTE is being issued on the hasis of the facts and documents as represented and

Issued this day of JUL 1 3 2019

CA

CKI-LMAT Commissioner of Internai Revenue CAESAR R. DULAY 027085

Jors iv.( onstrueton Corp. is exempt trom Y'Al pursuunt w Sertior: 2u+d: 3+ ot R4 V. swnendeu.suult project wis awarded prior to the eftectivity ot KA No I69ht - {kA faw t. ertiicatior i-sued hy the AH& Jated May I6. 209