bir_ruling BIR Ruling No. 539-2020BIR Ruling No. 539-2020

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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