BIR Ruling No. 691-2019

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

Certificate of Tax Exemption No: 0 6 91 - 2 0 19

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

:

Republic Act (RA) No. 7279, as amended by RA No. i0884 (Balanced Housing Development Identification Number (TIN) Housing Authority (NHA), is exempt from project-related income taxes, creditable withholding tax (CWT). and value added tax (VAT)', pursuant to Section 20 (d)(1) and (3) of Program Amendments) dated July 17. 2016, on its income received directly in connection with the socialized housing project of the National Housing Authority (NHA) intended for the TS "Sendong" survivors. to wit: This certifiesthat JORVIVS CONSTRUCTION CORP.withTaxpayers ', a private entity engaged by the National

Notice of Award Date of Agreement Contract Date of Contract Price Project Name Location No. of Socialized Housing Units subject of tax exemption

Sepl. 15. 205 Nov. I. 2015 and Time Exiension Order additional works covered by Variation Order No. 1 subsequentiy revised to include the amount of No. 013 Heights Phase 1 NHA -- Lumbia Cagayan Lumbia. De Oro Brgy. Ci y housing units 4

it shall be understood that JORVIVS CONSTRUCTION CORP. must issue VAT-exempt official receipts on its gross receipts from the said socialized housing project. shali 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. However, the purchases of goods/articles by JORVIVS CONSTRUCTION CORP

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

Issued this day of NOV 1 4 2019

ur omV

T-KI-LMAT Commissioner of Internal Revenue CAESAR R.DULAY 030 330

Per NHA Memorandum dated July: 01. 2016. the Contract Cost increased from The nuinher of units was not affected b. the variation order and time extension order Jorvis Construcuion Corp. is exempt from VAT pursuant to Section 20 (d) (3) of RA No. 7279. as aniended. since the project was awarded prior to the effectivity of RA No. 10963 (TRAIN Law) With pres ious (ax exemption under Certificate of T'ax Exemption No. 0389-2019 dated Juiy 18. 2019