BIR Ruling No. 636-2020

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

Certificate of Tax Exemption No:

NSH- 0636-2020

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

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

Sept. 23. 2019 Date Gracia M. Pilapil, namely: 4.RalphClintM. Heirs of Remegio S. Pilapil and 1.Josephine Pilapil Balanay; 2.Gerardo M. Pilapil; 3 Arnel Rey M. Pilapil; and a. Von Clifford L. Pilapil; and b. Princess Grace L. Pilapil. (deceased) represented by his children. namely: Name of Landowners Pilapil (OCT) No. Certificate Original of Title (Sq. m.) Area Transferred (Sq. m.) Area Balucanad. Capoocan. Location Leyte Brgy.

Balucanad, Capoocan, Leyte, to be undertaken by Edly Construction, is not subject to capital gains tax/income tax/creditable withholding tax, documentary stamp tax (DST) and value-added tax (VAT) pursuant-to Sections 19 and 20 of Republic Act (RA) No. 7279 and Section 109 (1) (P) of the Tax Code of 1997, as amended. its Yolanda Permanent Housing Program, consisting of 474 housing units, located at Brgy. which shall be used for the Capoocan Village, a socialized housing project of the NHA under

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

This Certificate of Tax Exemption does not include exemption from estate tax which may be due, if any, on the estate of Remegio S. Pilapil, Gracia M. Pilapil, and Ralph Clint M. Pilapil.

(Capoocan Village) EDLY CONSTRUCTION Date issued: CTE No.: NOVT9 27 NSH-53-22

or are being applied to a socialized housing project pursuant to RA No. 7279. concerned RD having jurisdiction over the property, to the effect that the same are to be applied Upon application for exemption, a lien on the title of the land shall be annotated by the

submitted. However, if upon investigation, the BIR ascertains that the facts are different, then this Certificate shall be considered null and void. This CTE is being issued on the basis of the facts and documents as represented and

Issued this ay ofNOV1

Aeeesaudytu

KI-LMAT Commissioner of Internal Revenue CAESAR R. DULAY 037940 O

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