BIR Ruling No. 368-2017

REPUBLICOF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

Certificate of Tax Exemption No: 368-2017

CERTIFICATE OF TAX EXEMPTION

TO ALLWHOM IT MAY CONCERN

the construction/development of socialized housing units under the National Housing related income taxes, creditable withholding tax and value added tax (VAT), pursuant to Section 20(d(1) and (3) of Republic Act No. 7279. otherwise known as the "Urban Authority (NHA)'s Yolanda Permanent Housing Program, to wit: Development and Housing Act of 1992", on its income received directly in connection with This certifies that EDDMARI CONSTRUCTION AND TRADINGi (TIN: ),an entity engaged by the National Housing Authority(NHA).is exempt from project-

Project Name Site 1 Shimonette St. John the Sto. Nino Sunset Ville Homes Baptist Ville Homes. (formerly. Brgy. Jugas. Maricaban, Sta. Fe. Cebu Carles, lloilo New Brgy. Barosbos. Brgy. Washington. Aklan Location No. of SocializedDate of Subject of Housing Exemption Units Tax Award Notice of November 3. November 3. December 16, 2015 2016 2016 Junc 9,2017 June 9.2017 March 20. Contract Date of 2017 Contract Price

must issue VAT-exempt official receipts on its gross receipts from the said socialized housing TRADING shall be subject to VAT,even if the said purchases are to be used for the socialized housing projects, since VAT is an indirect tax which can be passed on by the seller of the goods/services.It shall be understood that EDDMARI CONSTRUCTION AND TRADING projects However. the purchases of goods/articles by EDDMARI CONSTRUCTION AND

documents as represented and submitted. 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 of AUG 09 2017 However, if upon investigation, the BIR ascertains

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K-1 Commissioner of Internal Revenue CAESAR R.DULAY 008524

1 A Sole Proprietorship registered under the name of Edgardo Aguilar Sagum (TIN: 141-763-814-000).