BIR Ruling No. 800-2019

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

Certificate of Tax Exemption No: 0800-7019

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

National Housing Authority (NHA), is exempt from project-related income taxes, creditable construction/development of socialized housing units under the NHA's Socialized Housing Program, intended for qualified Informal Settler Families (ISFs) residing along danger areas, to wit: COMPANY/AINA CONSTRUCTION2 - JOINT VENTURE,an entity engaged by the withholding tax and value added tax (VAT3,pursuant to Section 20d)1) and(3)of Republic Amendments) dated July 17, 2016, on its income received directly in connection.with the Act (RA) No.7279, as amended by RA No.10884 (Balanced Housing Development Program This certifies that J.C. UYECIO CONSTRUCTION AND DEVELOPMENT

February Notice of 14.2017 Date of Award Agreement Contract July 10. Date of 2018 Contract Price (Php) Land Development and Construction of Eight (8) Five-Storey Low- Rise Buildings with Project Name Survey Works Tala Phase II. Caloocan City Tala Estate, Location No. of Socialized Housing Units Subiect of Tax Exemption 480 units

DEVELOPMENT COMPANY/AINA CONSTRUCTION - JOINT VENTURE shall be subiect to VATe since VAT is un in be un COMP official However,the purc tou I th YAINAC ipts on its g the said purchases are to be jised for the socialized housing project. ax which can be passed on by the seller of the goods/services. It shall ISTRUCTION - JOINT VENTURE must issue VAT-Exempt s receipts from the said socialized housing project. C. ses of goods/articles by J.C.UYECIO CONSTRUCTION AND UYECIOCONSTRUCTIONANDDEVELOPMENT

documents that the faci T s epresented Certificate different,the ax Exemption is being issued on the basis of the facts and submitted. However, if upon investigation, the BIR ascertains this Certificate shall be considered null and void.

Issue day of DEC 1 7 2019

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K-I-LMAT Commissioner of Internal Revenue CAESAR R.DULAY 031389

TIN: Taxpaver's Ide t.tvecio Cois truction and Development Compeny/Aina Construction - Joint Venture is exempt from VAT pursuant to Section 20d)3) of RA No. 7279, as amended, since ihe project was awarded on February 14,2017 or prior to the effectivity of RA No. 10963 (TRAIN Law) tion N ber (TI -000