BIR Ruling No. 637-2020

BUREAU OF INTERNAL REVENUE REPUBLIC OFTHE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

Certificate of Tax Exemption No: NSH -0637-2020

TO ALL WHOM IT MAY CONCERN: CERTIFICATE OF TAX EXEMPTION

Landowner and the National Housing Authority (NHA) over the parcels of land described below, to wit: This certifies that the Deed of Absolute Sale (DOAS) executed by and between the

Brgy. Bulod, Sta. Fe, Leyte, to be undertaken by Edly Construction, is not subject to capital which shall be used for the Sta. Fe Village Site 1, a socialized housing project of the NHA under its Yolanda Permanent Housing Program, consisting of 500 housing units, located at gains tax/income tax/creditable withholding tax, documentary stamp tax (DST) and Section 109 (1) (P) of the Tax Code of 1997, as amended. value-added tax (VAT) pursuant to Sections i9 and 20 of Republic Act (RA) No. 7279 and July 8, July 8. 2019 Date 2019 Name of Landowner Stephen A. Lachica Stephen A. Lachica Certificate of Title (OCT) No. Original (Sq. m.) Area Transferred (Sq. m.) Area Sta. Fe, Leyte Brgy. Bulod, Sta. Fe, Leyte Brgy. Bulod, Location

(RMO) No. 15-2003, shall be presented to the Revenue District Office (RDO) concerned in order for the latter to issue the CAR. Certificate Authorizing Registration (CAR) issued by this Bureau. In this regard, this CTE, together with the documentary requirements provided under Revenue Memorandum Order (RD) to effect transfer of the land titles in the name of the NHA without the necessary intended and shall not be construed as giving authority to the concerned Register of Deeds It is, however, understood that this Certificate of Tax Exemption (CTE) is never

concerned RD having jurisdiction over the property, to the effect that the same are to be applied submitted. However, if upon investigation, the BIR ascertains that the facts are different, then this Certificate shall be considered null and void. or are being applied to a socialized housing project pursuant to RA No. 7279. Upon application for exemption, a lien on the title of the land shall be annotated by the This CTE is being issued on the basis of the facts and documents as represented and

Issued this day ofNOV 19 22

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T KI-LMAT Commissioner of Internal Revenue CAESAR R. DULAY 37941