BIR Ruling No. 413-2019

REPUBLIC OFTHE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City

Certificate of Tax Exemption No: 0413-20.1.9

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

Corporation (TIN: land iescribed belcw. to wit: This certifies that the Desd of Absolute Sals executed by -000)in favor of the Municipality over the parcels of

Date of Deed nt Absolate Sa'ic tic (TCT) Mrs Cariificate or Transier Decteration Ta Nos {Sc. m.} 1r23 Transferred (SG. m. Area Lacation

brusry os. S T T 01 I0.I 44 27 1014 :

Franeferred. considerirg that cre pt the contracring Daries is the Govermment. Withhclding tax pursuant (0 3esticn 20 Sf Recubic Act :RA No. 7279. ns amended by R: Mio. 1D53- (Ealanced Hcusing Deveiopment Program Amendinenu's dated Juiy 17. 2016. ard eo value-adced tax (NAT) pursuant to Seetion ioo t) P) ot -he Naticnal internal Revenue Code er 1997. as amended Horvever. the sale is aubject to c:eumentary stamp rax iDST) imposed ander Seerion 196 of the Marionat Internal Rerente Code of is che Miunicicality Which shall ge uced fcr ET-A is not steject to incoine taucapital gains tax (ceT-expanded S amended. cased on the acual consiceraion uf the propert Deatien sie' sor families lving in disaster prone areas ct

shail no: be consrted. es givira aurhoriry to the cone tha iand tities n the name or te buyer wihouthe vecerrary Cerifcote Autherizinz Rezistration iCaR ssuec by this 3urent. In thia riaard. this CTE shail Ee presented to the Revenve Disrrict Cice : RD onrerned in ercer fer the tara- J is. rowever Hrcerstoed trar this Carificate ef Tix Exemnticr tTE) is never Inended. and -clssu-he aR arter submission ot che reeutrements Freviced -reer rrod Register ot Daads (RD) wo effeut trans:e" : C Revenue Memorandum Order : Rr ch M. 15-2o. 25amerded. inciucing prcof of pa ment of DsT.

to relocation Eocialiceu housirs proiect persnent to _-. Ns. 7279. sr amencei. Gaving jurindictior over the c: Ceen appticarcn fer aam The arfect dat tre same are zo be aprlied or are cetnz arrted the titer of che tand anall e> annotetod by che Rp

be eensiterec anll tnd void. er. if aper investisator.. : 3R asverans mt e act are irerant ier his ortroa Enat This CTE ts peing issta'se chs tatis'st ta ros and eocunieres es raprecented nr uirired

Ieeusc his II :

ears

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