BIR Ruling No. 443-2021

RHrL'BLlc:OFTHl- I'HILIPl'lN'KS I)F:IV\RTxVlKNT OH FINANC:f: BUREAU OF INTERNAL REVENUE Quezon City Certificate ofTax Exemption No CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN: "T""" wi hhol�d�ing Vtax(CWT)pursuant toeSxeecmtpiton f2r0o(md)p(r1o)jeocft-RreelpautbeldiciAncctom(eRAt)axNeso/cr7e2d7it9ahalse Xn 20'l6 on ,��; Housing DevelopmentVogmm A^ndmentsfdLd 'r'j1 j income received directly in connection with the ac^iuisition of 1 500 oAfDtDhreoNacH^A'^CB?^ ^ r C�osmocmiuanliizteyd BhaousseidnIgniptrioajteicvet Dby thne SsuDpremeeCCnonurrtt'sfuM,a^n^d^a^mus tMoacllaemaenn-u,pNtahiecMCaanviiltae,BianyteAnrdeead.for the families affected Moreover,the delivery ofthe said 1,500 socialized lots and completed housing units t v^ue-added tax(VAT)pursuant to Section 109(1)(P)ofthe National does^not e^cTed^M �h' Provided thattheselling price thereof JanL^^nf^nttt P/'' pnokage; provided further, that beginning ressiiadeenmiiaai'adwweeiUinmagss^ with selling p" rice ofn^ot more t^han P3,199,200o.0f0h.o2use and lot and other However, the purchases of goods/articles by New BUrey Construction & f VAT,even ifthe said purchJes^to be used tr'telizeTo"^^^^^ 'Wreceiptsfrom snellCT1 of th.e^ogoonoHdss//ssle^r^y^ces. It sTha?lfl be un'dje�r"st'"o'o"drotohtattaxNwehwichBiciarneybeCpoansssterducotniboyn t&he NHA oveTth~elsof Landowner/s in favor ofthe Date Name of Lai downer/s Transfer Aggregate Area Transferred Location Certificate Undated Teresa Martha \^ Avendano, Area for NHA Utilization Naic. of Title (Sq. m.) Cavite Undated Graciano Fidel > Avendano. (TCT) Nos. (Sq. m.) December Thelma Marie V. Avendano.& 65,942 10,2018 > 65,942 (portion) December Telia Matilda \.Avendafio 10,2018 27,371 27,371 Heirs ofTeodoro G.Vasquez^ 24,866 26,353 "24,866 & Rebecca pj Vasquez 26,353 Adoracion Alaman & Corazon Alaman Rosa Unawa & 1'lordeliza V. Bemtil =3 TThhisiCfrePrtifricta^tel ofTtax Exemption does not cover evsatlautestapxerduRee,"vie"fn"aun"ey8,Roeng'"ut"hl"ae'"ti7eosn0tsa1te.(2Ro0R2f)T1Nepoud.ros8ru-o2a0nG2t.1tVodaRastAqeudNeJzou..neIM1613,22.021.