BIR Ruling No. 802-2019

REPUBLICOF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE N Quezon City

Certificate of Tax Exemption No.

0802201

CERTIFICATE OF TAX EXEMPTION

issued to

VAST ASEATIC VENTURES TRADING Name of Sellers CORPORATION TIN 0 St., cor. Valero Salcedo Village, Makati City Unit 1214 Herrera Tower 98,V.A.Rufino Address

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Name of Homeowners Association ST. AGNES HOMEOWNERS ASSOCIATION, INC (HOA) TI O Curva Iyam, Lucena City, Quezon 430! Address

December 18, 2018, over the parceis This certifies that the Deed of Abs 'ute Sale entered by the Seller and the HOA, dated Ind de. tribed below. i: Transfer CertificateTotal Area of Title No. (sq.m.) L 5 ITra sq.m 733 19 ferred{ Area of : : (s T 5,79 CMP Ibabang Iyam, Lucena City. Quezon 4301 Location

being a Community transaction is, how as amended. 32 (b) of Republic RA) No. 727 ujectto doc gage Progran MP), is not subjert to capital gains tax pursuant to Section . utary stamp tax under Section 196 of the 1997 Tax Code. the Urban Devek pment and Housing Act of 1992. The

only be issued after tl concerned in order fo (RMO) No. 15-200 -. Bureau. In this rega not be construed as g title in the name of t! It is, however his 3 a uye !at. bm le stood tha hority t Ce tifica I vithou to issue jo I of th s Certificate of Tax Exemption is never intended and shall hall be presented to the Revenue District Office (RDO) equirements provided under Revenue Memorandum Order necessary certificate of authority to register issued by this Certificate AuthorizingRegistration (CAR). The CAR shall concerned Register of Deeds to effect transfer of the land

27`(D)(5) of the 19c 7 occupants of the prepe is entitled to exemp ic The Bureat of C Lerne Om tran pital ga , as ame. rred ui. even. BIR) shall conduct verification and post-audit that the actuai the CMP are qualified beneficiaries and therefore, the seller ax or income tax imposed under Sections 24 (D)(1) and/or

submitted.Howe Certificate shall be: : This Certif c U o Here. s b. ig issued n vestiga Uil and U the BIR ascertains that the facts are different, then this he basis of the facts and documents as represented and

Issued tris. day of DEC 1 7 2019

1MM

Commissioner of Internal CAESAR R.DULAY Reven