BIR Ruling No. 474-2020

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

Certificate of Tax Exemption No: Nch

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

This certifies that BENDIMIL CONSTRUCTION & DEVELOPMENT CORP.

(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, as amended by RA

No. 10884 (Balanced Housing Development Program Amendments) dated July 17, 2016, on

its income received directly in connection with the construction/development of Temporary

Sanitation for House-On-Stilts Phase 2, a provision of sewerage utility of Vale Vista

Subdivision Phase I, II, III and IV Subdivision, under the NHA's Socialized Housing Program,

intended for the displaced families during September 9-20, 2013 Zamboanga armed conflict,

to wit:

Date of Notice of Award Agreement Contract Date of Contract Price (Php) Project Name Location No. of Socialized Housing Subdivision subject of Units in Vale Vista Tax Exemption

Feb. 10, 2017|March 6, 2017 Temporary Sanitation Facilities for House- On-Stilts Phase 2 and Sitio Hongkong Brgy. Kasanyangan Zamboanga City and Rio Hondo. 3,125

However, the purchases of goods/articles by BENDIMIL CONSTRUCTION &

DEVELOPMENT CORP. shall be subject to 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. It shall be understood that BENDIMIL CONSTRUCTION &

DEVELOPMENT CORP. must issue VAT-Exempt official receipts on its gross receipts from

the said socialized housing project.

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 AUG 2 0 2020

3 asa

CAESAR R. DULAY

Commissioner of Internal Revenue

K-1-JAC 036399