BIR Ruling No. 330-2018

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

Certificate of Tax Exemption No: 330-2018

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

This certifies that PHINTECSTAR CONSTRUCTION, INC. (TIN: ?, an entity engaged by the National Housing Authority (NHA), is exempt from project- related income taxes, creditable withholding tax and value 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 National Housing Authority (NHA)'s Yolanda Permanent Housing Program, to wit:

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

June 6.2016 June 29, 2016 San Lorenzo Heights 1 Culaba, Biliran Guindapunan, Brgy.

INC. shall be subject to VAT, even if the said purchases are to be used for the socialized However, the purchases of goods/articles by PHINTECSTAR CONSTRUCTION,

project. issue VAT Exempt official receipts on its gross receipts from the said socialized housing goods/services. It shall be understood that PHINTECSTAR CONSTRUCTION, INC. must housing project, since VAT is an indirect tax which can be passed on by the seller of 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 ofMAR 0 7 2018

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Commissioner of fnternal Revenue CAESAR R. DULAY 014076

K-I-JAC