bir_ruling BIR Ruling No. 335-2018BIR Ruling No. 335-2018

BIR Ruling No. 335-2018

BUREAU OF INTERNAL REVENUE REPUBL: OF T. :E PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

Certificate of Tax Exemption No: 3352018

CERTHFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

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

Notice of Date of Award Agreement Contract Date of Contract Price (Php) Project Name Location No. of Socialized Housing Units subject of tax exemption

May 19, 2017 October 18. 2017 Morcita Ville. Phase 2 Brgy. Sta. Fe. Pilar, Capiz.

gross receipts from the said socialized housing project. 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 GOLDENVILLE REALTY AND DEVELOPMENT CORPORATION must issue VAT Exempt official receipts on its DEVELOPMENT CORPORATION shall be subject to VAT, even if the said purchases are However, the purchases of goods/articles by GOLDENVILLE REALTY 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. This Certificate:of Tax Exemption is being issued on the basis of the facts and

Issued this day of MAR 0 7 2018

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Commissioner of Internal Revenue CAESAR R. DULAY 014068 K-I-JAC

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