BIR Ruling No. 801-2019

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City

Certificate of Tax Exemption No. 0801-201S

CERTIFICATE OF TAX EXEMPTION

issued to

Name of Seller : TIN Address

EAN N.ONIA -000 Purok 2, Brgy. Bangco, Maria Aurora, Aurora

-and-

GREENFIELDS CMP HOMEOWNERS Nane of Homeowners AssociAtion, Inc. Association (HOA) TIN -000 Calabuanan, Baler, Aurora 3200 Address

19, 2019, over the parcel of land described below, to wit; This certifies that the Deed of Absolute Sale entered by the Seller and the HOA, dated February

Transfer CertificateTotal AreaTransferredArea of CMP of Title No. (sq.m.) 34.859 (sq.m.) 34,859 (sq.m.) 34.859 Brgy. Calabuanan, Baler, Aurora Location

transaction is, ho. as amended. being a Commu. 32 (b) of Repub Mortgage Act (RA) No. 7279, or the Urban Development and Housing Act of 1992. The er, subject to documentary stamp tax under Section 196 of the 1997.Tax Code, Program (CMP), is not subject to capital gains tax pursuant to Section

concerned in order fo. not be construed as giving authority to the concerned Register of Deeds to effect transfer of the land title in the name of t Bureau. In this rega only be issued after t) (RMO) No. 15-200 It is, however, understood that this Certificate of Tax Exemption is never intended and shall 'uyer withor* bmission o atter to iss 's Certifi e Certificate Authorizing Registration (CAR). The CAR shall shall be presented to the Revenue District Office (RDO) requirements provided under Revenue Memorandum Order necessary certificate of authority to register issued by this:.

occupants of the pre 27 (D)(5) of th is entitled to exempi The Burea 9 'ax Code, as amended. from capital gains tax or income tax imposed under Sections 24 (D)(1) and/or y transferred under the CMP are qualified beneficiaries and therefore, the seller ternal Revenue (BIR) shall conduct verification and post-audit that the actual

submitted. Ho"e Certificate sh. This Certif , if upon investigation, the BIR ascertains that the facts are different, then this Ite is being issued on the basis of the facts and documents as represented and I sidered null and void.

Issued this day of DEC 1 7 2019

C

K-1-JAC Commissioner of Internal Revenue CAESAR R.DULAY 0