BIR Ruling No. 539-2020
REPUBLICOF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City
Certificate of Tax Exemption No: NSH-0539-202
CERTIFICATE OF TAX EXEMPTION
TO ALL WHOM IT MAY CONCERN:
This certifies that J.W.D. CONSTRUCTION (TIN: ), an entity
engaged by the National Housing Authority (NHA), is exempt from project-related income
taxes and creditable withholding tax, pursuant to Section 20 (d)(1) of Republic Act No. 7279,
as amended by R.A. No. 10884 (Balanced Housing Development Program Amendments) dated
July 17, 2016, on its income received directly in connection with the construction of housing
units for La Paz Resettlement Project, to wit:
Notice of Date of Award Agreement Contract Date of Contract Price (Php) Project Name Location Housing Units subject of tax exemption Socialized No. of
24, 2019 January May 31, 2019 8 Resettlement La Paz Project Brgy. Sierra. La Paz, Tarlac
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: SEP 2 3 2020
1eranne
CAESAR R. DULAY
Commissioner of Internal Revenue
K-1-JAC 036519
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