BIR Ruling No. 462-2017

BIREAE OF INTFRNRFYENUE R I'iBOF IHE HHHIPPINFS DPYRTMANF43P FNANGH

(ertificate of Tax Fxemption No:

CFRTIFICATE OFTAX EXFMPTION

TO ALIWHOMIT MAY CONFRN:

Inis certities that RAEMU.AN l.ANDS,ING., with Tax {dentitieatuon Nmber

(VY(+ pusuant to Section 20 ot RA No. 727 on its income receive dheett in connectton widh sale of' sociati/et housing units to gualiticd beneticiaries in Pasinaya Homes T. consisting is exempt trom ineome tax. erediable withhoklinp. tax amd value-added tas

and H.and (ise Kegulaory Board dll (RB) under Certificate of Registration No ot 25 lots onty located at Brgy Sabanp. Naie.Cavite. a projeet duly registered wih te Htousing J Iicense to Sell No.

by the tx exeupton clautse in Section 20 of RA No. 7270, Such beug the case. the doeuments sonseying the properties imposed under Section too of the Tas ( ode of Tuo7. as oaner projeet developer selier shall be Jiable to pay the documentary stamp tax on the Nonethetess. it is observed thau documeutarv stamp tax is not ome' ot ihe taxes cov ered

amended. hased on the eonsideration contrcted to be paid for sueh realies or on their tan narket vahue determined in accordanee wih Section o (rs ot the sand G'ode. whichevet t higher

applieable BlR tues and reaulations and the Ferns aund G'ondiion: staued at the bact heree! Hhe grant ot tas evemption terein is subieet to te conptiane with the provtaions --

Hhe Gompany is Hiable. however. tor all other applicable Haves not enomeratted athose

documents as represented and subnitted. However. it upon imvestgaton. the Bik asesrtatist thut the thets are ditferent. then this Certifieate shatt be considered notl and voi this Certiteate ot Has Ixenption is being issted on the hasis ot the fnts alt

Issued this day o! HL

KY

CAFSAR R.DUHAY Commissioner o hcrna Rev enue 0 09 4 39 K - 1

Pare - ot. K} Dale i,sed III N.

OF THH CERTHICATE OF TAN ENEMPTION TERMS AND (ONDITIONS

the exemption ton ineonte. creditable wihlokfing taxes ind NAt covets ony mcone cover tevenues fron 25 tots only with selling price not evceeding Piso.000).(o for house ant tot packigt's and Pi80.o00.00 for jots onty Htirectts atuibutabte to the resenes generated front the project. Brgy.Sabang, Naie, Cavite Conistng ot' 25 lots only. toeated at Brgy. Sabaog, Naic, Cavite. Such exempton sh.!!

hoasing ui or fot Hhe des elopet shall stomit the sworn statement ot the buyer ttat he is eligtble as in Sociaties! housing heneticiary pros hed under Secton D +A) of K R. No. H} u" to ti BiR deg tis DrocessHg ot the G'ertitieate Anhorimg Registration ( AR) for the Hanster of the sostalud

3. (t is undeustood that the t ertiticute Authorizing Registratton (CAR) shall only be tssued atter of the house and tot pack.ges m ths case does not realls exeeet P45nno0.no and P180.0 (m tov fot omis. it isestablished upon proper vriication by the Revenue Districr Ofticet (Ribc))coueerned that consktermg the rules on vahation ot real property. the aetuat selfing price per sale transttiot

4. Lots onty cotsist nt' the fitko ing

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