BIR Ruling No. 436-2020

REPUBLIC OFTHE PHILIPPINES

DEPARTMENT OF FINANCE

A BUREAU OF INTERNAL REVENUE

D

Certificate of Tax Exemption No NSH -0 4 3 6 - 2 0 2 0

TO ALL WHOM IT MAY CONCERN: CERTIFICATE OF TAX EXEMPTION

Socialized housing units under the National Housing Authority (NHA)'s AFP/PNP Housing Republic Act No. 7279. otherwise known as the "Urban Development and Housing Act of Program. to wit: by the National Housing Authority (NHA). is exempt (rom project-related income taxes. 1992" on its incone received directly in connection with the construction/deyelopment of ereditable withholding tax and value added tax (VAT).pursttant to Section20(d)1) and (3) of This certifies that EDDMARI CONSTRUCTION& TRADING,an entity engaged

Vie Housing P'rojce Ranger Scoat Project Name Sibul. Sa Breys. & Tartaro- Calumpang Migue! Bulacan Location Subject of Tax NO. Sociatized Housing Units Exemption L000 ofDate of Guaranty Letter of April 16. 28 Certification dated June I1. project was obtained from 2019. the funding of the Program and Corporate approved NHA's Work May 8.2018(Per NHA Budget for FY 2017 Date of Contract member tamil Contract Price pet

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

that the facts are different. then this Certificate shall be considered null and void. documents as represented and submitted. However. if upon investigation. the BIR ascertains Issued this This Certificate of Tax Exemption is being issued on the basis of the facts and day of JUL 3 0_.2020

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K- Commissioner of Internal Revenue CAESAR R. DULAY

: The letter of Guaranty was issued in fieu of Notice of Award per taxpayer's representation. Initiatiyg Apprbach(CBid As contained in the Contrat Agreement, it shall be financed by the NHA through its Community Based