BIR Ruling No. 675-2020

REPUBLIC CF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

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Certificate of Tax Exemption No: NSH-0675-2020 DEC 2 3 2020

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

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

Date of Deeds of Absolute Sale Landowners Name of ISellers Certificate of Original/ Transfer Title No. (Sq.m.) Area Transferred (Sq. m.) Area Location

June 21. 2016 Jacqueline R. Suson Nelson H. Requitillo Jessica Requitillo- Santana 58,727 58,727 Brgy. Anislag. Isabel, Leyte

June 21. 2016 Merlita H. Sidaya Nora Hermoso Sidaya Padayao Eduardo Hermoso Sidaya Paterno L. Hermoso. Nestor L. Hermoso Lolita L. Hermoso Gorgonia H. Requitillo Alfredo L. Hermoso 27,310 27,310 Brgy. Anislag, Isabel, Leyte

June 21, 2016 Linganay Sps. Noe and Lani 5,570 5,570 Brgy. Anislag, Isabel, Leyte

Paterno L. Hermoso

June 21. 2016 Nora Hermoso Sidaya Eduardo Hermoso Merlita H. Sidaya Padayao Sidaya Nestor L. Hermoso Gorgonia H. Requitillo Alfredo L. Hermoso Lolita L. Hermoso 31,403 31.403 Brgy. Anislag. Isabel, Leyte

2 Original Certificate of Title No. 1 The above-named parties are the heirs of Teodora Linganay Hermoso who died intestate on April 29, 2014, and have executed an Extra Judicial Settlement of Estate on May 6, 2014. was cancelled and a Transfer Certificate of Title No.

was issued by the Register of Deeds, Leyte,on June 22,2017, in the name of Teodora Linganay Hermoso.

the above-mentioned Tax Declaration from the registered owner Dionesio Hermoso to his heirs. 4 A Certification dated November 25, 2020, issued by the Regional Manager, Region VIII, Tacloban City, National 3 This Certificate of Tax Exemption does not include exemption from estate tax on the transfer of lot covered by

Housing Authority, certifying that the only available proof of land ownership for the above-mentioned parcel of

Phintecstar Construction, Inc. Page 2 of 2 CTENo.NSH- 0 675 - 2 0 2 Date issued DEC 2 3 2020

Subdivision Site 1 and Site 2 Housing Project, with 1,350 housing units, located in Brgys. which shall be used for the Las Casas Del Flor Phases 1,2,3 & 4 and Matlang Heights Anislag and Matlang, Isabel, Leyte, a socialized housing project under the National Housing PHINTECSTAR CONSTRUCTION, INC., are not subject to creditable withholding tax/capital gains tax and documentary stamp tax pursuant to Sections 19 and 20 of Republic Authority's (NHA) Yolanda Permanent Housing Program, to be undertaken by 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.

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

This Certificate of Tax Exemption is being issued on the basis of the facts and 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.

Issued this day of DEC 2 3 2n2n

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CAESAR R.DULAY Commissioner of Internal Revenue

K-1-JAC 038830

land which was the subject of a Deed of Absolute Sale executed by and between the Heirs of Dionesio Hermoso

and NHA dated June 21, 2016, is Tax Declarartion No.