BIR Ruling No. 687-2020

BUREAU OF INTERNAL REVENUE REPUBLIC QF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City

Certificate of Tax Exemption No: NSH-687-2020

DEC.2 9 2020

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

engaged by the National Housing Authority (NHA), is exempt from project-related income taxes and creditable withholding tax pursuant to Section 20 (d)(1) of Republic Act (RA) No. dated July 17, 2016, on its income received directly in connection with the land development of Caoayan Resettlement Project under the NHA's Socialized Housing Program (insofar as the 250 socialized home lots generated therefrom are concerned), to wit: 7279, as amended by RA No. 10884 (Balanced Housing Development Program Amendments) This certifies that JENBA CONSTRUCTION (TIN: J, an entity

July 24, 2018 Notice of Date of Award Oct. 12, 2018 Agreement Contract Date of Price (Php) Contract Project Name Resettlement Caoayan Project Brgy. Villamar, Caoayan, Ilocos Location Sur Socialized Lots subject of tax exemption No. of 250

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. The purchases of goods/articles by JENBA CONSTRUCTION shall be subject to

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 of DEC 2 9.2020

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Commissioner of Internal Revenue CAESAR R. DULAY

K-1-JAC 038870