BIR Ruling No. 521-2017

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

Certificate of Tax Exemption No. 21

CERTIFCATE OF TAX EXEMPTION

issued to

ENRIOUE ABUCAY,JR. Maya, Daanbantayan, Cebu TIN: 204-071-975-000

ENRIQUE ABUCAY. JR. in favor of: This certifies that the Deed of Absolute Sale dated November 22, 2016. executed by

National Housing Authority Name of Vendee (NHA) TIN Eliptical Rd.. Diliman, Quezon Address City

covering the following property:

Transfer Certificate of Titlc Area (sq.m.) 55.425 Transferred 55.425 Area Maya. Daanbantayan. Cebu Location

and 20 of Repubtic Act (RA) No.7279 intended for socialized housing project under the NHA's Yolanda Permanent Housing Program, is not subject to capital gains tax and documentary stamp tax pursuant to Sections 19

Office (RI)O) concerned in order for the latter to issue the Certificate Authorizing Registration (CAR). The CAR shall only be issued after the submission of the requirements provided under shall not be construed as giving authority to the concerned Register of Deeds to effect transfer of the land title in the namc of the buyer without the necessary ccrtificate of authority to register Revenue Memorandum Order (RMO) No. 15-2003. issued by this Bureau. In this regard. this Certificate shall be presented to the Revenue District It is, however. understood that this Certificate of Tax Exemption is never intended and

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

Issued this day of_NOV O 7 2Q1?

O

Commissioner of Internal Revenuc CAESAR R. DULAY 010958