Filinvest Land, Inc.

December 18, 2007 BIR RULING [DA-658-07] Sec. 22; Joint Venture Filinvest Land, Inc. 173 P. Gomez Street San Juan, Metro Manila Attention: Atty. Andrew James Gerard D. Ruiz Tax Counsel Gentlemen : This refers to your letter dated May 31, 2007, requesting confirmation of the various tax consequences arising from a Joint Venture Agreement for construction purposes, between Filinvest Land, Inc. and Ms. Teresita B. Soliman. It is represented that Filinvest Land, Inc. ("FLI" for brevity) is a corporation duly organized and existing under the laws of the Republic of the Philippines, engaged in the business of acquiring, developing, selling, mortgaging, exchanging and leasing real estate of all kinds, including, among others, residential subdivisions. On the other hand, Ms. Teresita B. Soliman ("Ms. Soliman", for brevity) is the absolute and registered owner of One Hundred Sixty Four (164) parcels of land located in Barangays Sepung Calsada, Aguso & Tariji, Tarlac City, Province of Tarlac, with an aggregate area of 49,482 square meters (m 2 ), more or less, specifically the lots indicated in the Schedules attached to this ruling, herein referred to as Annex "A", consisting of three (3) pages only, and Annex "B" consisting of two (2) pages only (hereinafter collectively referred to as the "Properties"). On April 12, 2007, FLI, as the developer, agreed to undertake a joint venture with Ms. Soliman for the subdivision and horizontal development of the real property abovementioned. Ms. Soliman would contribute the abovementioned real properties to the joint venture undertaking, while FLI would undertake to develop said real properties. The salient portions of the joint venture are as follows: 1. FLI shall undertake the subdivision and horizontal development of the subject real property, which development shall include improvements and facilities as agreed upon; 2. FLI shall shoulder all the equipment, engineering, materials, supplies and labor expenses incurred relative to the subdivision and horizontal development of the said real property; 3. For and in consideration of the development obligations and undertakings it will assume, FLI will receive Sixty percent (60%) of the saleable lots which shall result from said subdivision and horizontal development. The remaining Forty percent (40%) shall be retained in ownership by Ms. Soliman; ACIDTE In view of the foregoing, you are requesting confirmation of your opinion as follows: 1. The Development Agreement between FLI and Ms. Soliman, for the subdivision and horizontal development of the abovementioned real property located in Barangays Sepung Calsada, Aguso & Tariji, Tarlac City, Province of Tarlac, into a residential subdivision, will not give rise to a taxable joint venture as provided under Section 22 (B), in relation to Section 27 (A), both of the National Internal Revenue Code (NIRC), as amended; 2. The allocation of saleable lots between FLI and Ms. Soliman in consideration of their respective contributions, as stipulated in the Development Agreement, is not a taxable event and is not subject to income tax, and subsequently withholding tax, and the Value-Added Tax (VAT), since the allocation of saleable lots is in fact a mere return of capital that each has contributed; 3. The Partition Agreement, and the Deed of Lot Allocation whereby FLI and Ms. Soliman will allocate unto each other their share in the saleable lots in consideration of their respective contributions, shall not be subject to the Documentary Stamp Tax (DST) imposed under Section 196 of the NIRC, as amended, nor to any income tax, and consequently withholding tax, since the allocation will be made without monetary consideration and will not be in connection with a sale. Rather, the partition will be made merely to segregate the saleable lots between the parties, as the return of the capital which each contributed. However, it is understood that should FLI and/or Ms. Soliman sell any of the saleable lots allocated to them, to third parties, the gain that may be realized from said sale will be subject to regular (corporate) income tax at 35%, in accordance with Section 27 (A) of the NIRC, as amended, for FLI, and consequently to withholding tax as implemented under Revenue Regulations (RR) No. 2-98, as amended, or Capital Gains Tax (CGT) at the rate of 6%, in accordance with Section 24 (D) of the NIRC, as amended, for Ms. Soliman. In reply, please be informed as follows: Section 22 (B) of the Tax Code of 1997, as amended, states as follows: "Section 22. Definitions . When used in this Title: xxx xxx xxx (B) The term 'corporation' shall include partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion), associations, or insurance companies, but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations pursuant to an operating or consortium agreement under a service contract with the Government. 'General professional partnerships' are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business." (emphasis supplied) The abovementioned exemption was initiated under Presidential Decree (PD) No. 929, dated May 4, 1976, which amended the definition of a "taxable" corporation in the Tax Code, as amended, to specifically exclude joint ventures formed for the purpose of undertaking construction projects. Said PD instituted the amendment of the definition of the term "taxable" corporation in recognition of the following situations: (1) Local contractors contribute substantially to the development program of the country; (2) Local contractors are at a disadvantage in competitive bidding with foreign contractors in view of limited capital and financial resources; (3) In order to be able to compete with big foreign contractors, it may be necessary for local contractors to enter into joint ventures to pool their limited resources in undertaking big construction projects. Hence, to assist the local contractors in achieving competitiveness with foreign contractors, the joint ventures formed by said local contractors were thus deemed as not falling under the definition of a "taxable" corporation, and thus not subject to income tax. This was, and still is, the intention of the legislature. ADEacC Such being the case, the Development Agreement entered into by and between FLI and Ms. Soliman is not subject to the income tax under Section 27 (A) of the Tax Code of 1997, as amended. Moreover, the allocation of the saleable units between FLI and Ms. Soliman, which is done effectively in consideration of their respective contributions, does not constitute a taxable event, as no income is actually realized by either FLI and/or Ms. Soliman. The Partition Agreement or Deed of Allocation will be executed without consideration, and will not be in connection with any sale between the said parties. As has been ruled by the BIR on numerous occasions, income, in a broad sense, means all wealth which flows into the taxpayer other than as a mere return of capital ( Section 36, RR No. 2 ). FLI and Ms. Soliman, having contributed to the development of the aforementioned real properties, will not realize any income upon the allocation of the saleable units. Hence, the allocation of units arising from the Partition Agreement is not subject to income tax, and consequently, to withholding tax. The said allocation, likewise, is not subject to VAT. Under Section 105 of the 1997 Tax Code, as amended, any person who, in the course of trade or business, sells, barters, exchanges, leases goods or properties, renders services and any person who imports goods shall be subject to VAT. However, by contributing the parcels of land, Ms. Soliman neither sells, barters, exchanges goods, property nor renders services to be subject to VAT. (BIR Ruling No. DA-240-2001 dated November 16, 2001; BIR Ruling No. DA-115-2001 dated September 5, 2001). FLI and/or Ms. Soliman will only realize income upon their respective sales of the saleable units allocated to each of them. In this regard, said sales to third parties, if ever undertaken by FLI, would be subject to regular (corporate) income tax at 35%, in accordance with Section 27 (A) of the 1997 Tax Code, as amended, and consequently to withholding tax as implemented under Revenue Regulations (RR) No. 2-98, as amended. The said sales by FLI to third parties would likewise be subject to the VAT at the rate of 12%, in accordance with Sections 106 and 109 of the 1997 Tax Code, as amended, and to the Documentary Stamp Tax (DST) at the rate of fifteen pesos (P15.00) for each one thousand pesos (P1,000.00), or fractional part thereof in excess of one thousand pesos (P1,000.00) of such consideration or value, in accordance with Section 196 of the 1997 Tax Code, as amended. On the other hand, said sales to third parties, if ever undertaken by Ms. Soliman, would be subject to Capital Gains Tax (CGT) at the rate of 6%, in accordance with Section 24 (D) (1) of the 1997 Tax Code, as amended, and the DST in accordance with Section 196 of the 1997 Tax Code, as amended, at the rate previously mentioned. ATcaHS Further, the Partition Agreement or Deed of Allocation whereby FLI and Ms. Soliman will allocate unto each other their share in the saleable units in consideration of their respective contributions, is not subject to the DST imposed under Section 196 of the 1997 Tax Code, as amended, considering that, as stated earlier, the allocation is made without monetary consideration and is not in connection with a sale. In this regard, Section 185 of the Revised Documentary Stamp Tax Regulations (Regulations No. 26)provides that "conveyances of realty not in connection with a sale, to trustees or other persons without consideration are not taxable." Accordingly, since the aforementioned Partition Agreement will be executed without consideration and not in connection with a sale between FLI and Ms. Soliman, no DST therefore is due and collectible on said Partition Agreement or Deed of Allocation. However, the notarial acknowledgment to said Partition Agreement or Deed of Allocation shall be subject to the DST pursuant to Section 188 of the 1997 Tax Code, as amended, in the amount of P15.00. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, Commissioner of Internal Revenue By: (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service ANNEX A Description Barangay Municipality/ TCT Number Lot Number Area per City per (DOAS) per (DOAS) TCT (m2) 1 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 32 Blk. 20 241.00 2 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 33 Blk. 20 241.00 3 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 34 Blk. 20 241.00 4 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 35 Blk. 20 236.00 5 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 1 Blk. 21 573.00 6 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 2 Blk. 21 237.00 7 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 3 Blk. 21 237.00 8 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 4 Blk. 21 237.00 9 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 5 Blk. 21 237.00 10 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 6 Blk. 21 237.00 11 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 7 Blk. 21 237.00 12 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 8 Blk. 21 237.00 13 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 9 Blk. 21 237.00 14 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 10 Blk. 21 237.00 15 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 11 BIk. 21 237.00 16 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 12 Blk. 21 238.00 17 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 13 Blk. 21 238.00 18 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 14 Blk. 21 238.00 19 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 15 Blk. 21 238.00 20 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 16 Blk. 21 238.00 21 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 17 Blk. 21 238.00 22 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 18 Blk. 21 238.00 23 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 19 Blk. 21 234.00 24 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 1 Blk. 22 236.00 25 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 2 Blk. 22 240.00 26 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 3 Blk. 22 240.00 27 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 4 Blk. 22 240.00 28 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 5 Blk. 22 240.00 29 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 6 Blk. 22 240.00 30 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 7 Blk. 22 240.00 31 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 8 Blk. 22 231.00 32 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 9 Blk. 22 317.00 33 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 10 Blk. 22 240.00 34 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 11 BIk. 22 240.00 35 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 12 Blk. 22 240.00 36 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 13 Blk. 22 240.00 37 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 14 Blk. 22 240.00 38 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 15 Blk. 22 240.00 39 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 16 Blk. 22 240.00 40 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 17 Blk. 22 236.00 41 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 1 Blk. 23 419.00 42 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 2 Blk. 23 240.00 43 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 3 Blk. 23 240.00 44 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 4 Blk. 23 240.00 45 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 5 Blk. 23 240.00 46 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 6 Blk. 23 240.00 47 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 7 Blk. 23 240.00 48 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 8 Blk. 23 233.00 49 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 9 Blk. 23 343.00 50 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 10 Blk. 23 240.00 51 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 11 Blk. 23 240.00 52 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 12 Blk. 23 236.00 53 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 13 BIk. 23 682.00 54 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 1 Blk. 24 450.00 55 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 2 BIk. 24 240.00 56 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 3 Blk. 24 240.00 57 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 4 BIk. 24 240.00 58 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 5 BIk. 24 240.00 59 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 6 Blk. 24 240.00 60 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 7 BIk. 24 365.00 61 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 8 BIk. 24 240.00 62 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 9 BIk. 24 240.00 63 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 10 BIk. 24 240.00 64 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 11 Blk. 24 240.00 65 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 12 Blk. 24 240.00 66 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 13 Blk. 24 240.00 67 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 14 Blk. 24 240.00 68 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 15 Blk. 24 236.00 69 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 16 Blk. 24 236.00 70 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 17 BIk. 24 240.00 71 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 18 Blk. 24 240.00 72 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 19 Blk. 24 240.00 73 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 20 BIk. 24 240.00 74 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 21 BIk. 24 240.00 75 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 22 BIk. 24 240.00 76 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 23 BIk. 24 572.00 77 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 24 Blk. 24 240.00 78 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 25 BIk. 24 240.00 79 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 26 BIk. 24 240.00 80 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 27 BIk. 24 240.00 81 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 28 BIk. 24 240.00 82 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 29 BIk. 24 372.00 83 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 1 Blk. 25 321.00 84 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 2 BIk. 25 240.00 85 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 3 Blk. 25 240.00 86 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 4 Blk. 25 240.00 87 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 5 BIk. 25 240.00 88 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 6 BIk. 25 240.00 89 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 7 BIk. 25 369.00 90 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 8 BIk. 25 313.00 91 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 9 BIk. 25 240.00 92 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 10 BIk. 25 240.00 93 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 11 Blk. 25 240.00 94 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 12 BIk. 25 240.00 95 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 13 BIk. 25 240.00 96 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 14 BIk. 25 235.00 97 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 15 Blk. 25 235.00 98 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 16 BIk. 25 240.00 99 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 17 BIk. 25 240.00 100 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 18 Blk. 25 240.00 101 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 19 BIk. 25 240.00 102 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 20 BIk. 25 240.00 103 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 21 Blk. 25 402.00 104 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 22 Blk. 25 240.00 105 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 23 BIk. 25 240.00 106 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 24 Blk. 25 240.00 107 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 25 Blk. 25 240.00 108 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 26 Blk. 25 240.00 109 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 27 BIk. 25 240.00 110 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 28 BIk. 25 250.00 111 Teresita B. Soliman / T-119427 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119427 Lot 1 BIk. 26 301.00 112 Teresita B. Soliman / T-119428 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119428 Lot 2 BIk. 26 240.00 113 Teresita B. Soliman / T-119429 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119429 Lot 3 BIk. 26 240.00 114 Teresita B. Soliman / T-119430 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119430 Lot 4 Blk. 26 240.00 115 Teresita B. Soliman / T-119431 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119431 Lot 5 Blk. 26 240.00 116 Teresita B. Soliman / T-119432 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119432 Lot 6 BIk. 26 240.00 117 Teresita B. Soliman / T-119433 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119433 Lot 7 Blk. 26 240.00 118 Teresita B. Soliman / T-119434 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119434 Lot 8 BIk. 26 410.00 119 Teresita B. Soliman / T-119435 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119435 Lot 9 BIk. 26 240.00 120 Teresita B. Soliman / T-119436 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119436 Lot 10 Blk. 26 240.00 121 Teresita B. Soliman / T-119437 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119437 Lot 11 Blk. 26 240.00 122 Teresita B. Soliman / T-119438 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119438 Lot 12 BIk. 26 240.00 123 Teresita B. Soliman / T-119439 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119439 Lot 13 Blk. 26 236.00 124 Teresita B. Soliman / T-119440 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119440 Lot 14 BIk. 26 238.00 125 Teresita B. Soliman / T-119441 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119441 Lot 15 BIk. 26 240.00 126 Teresita B. Soliman / T-119442 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119442 Lot 16 Blk. 26 240.00 127 Teresita B. Soliman / T-119443 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119443 Lot 17 Blk. 26 240.00 128 Teresita B. Soliman / T-119444 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119444 Lot 18 BIk. 26 610.00 129 Teresita B. Soliman / T-119445 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119445 Lot 19 BIk. 26 240.00 130 Teresita B. Soliman / T-119446 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119446 Lot 20 BIk. 26 240.00 131 Teresita B. Soliman / T-119447 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119447 Lot 21 Blk. 26 240.00 132 Teresita B. Soliman / T-119448 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119448 Lot 22 BIk. 26 240.00 133 Teresita B. Soliman / T-119449 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119449 Lot 23 Blk. 26 240.00 134 Teresita B. Soliman / T-119450 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119450 Lot 24 Blk. 26 240.00 135 Teresita B. Soliman / T-119451 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119451 Lot 25 Blk. 26 229.00 136 Teresita B. Soliman / T-119452 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119452 Lot 1 Blk. 27 317.00 137 Teresita B. Soliman / T-119453 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119453 Lot 2 Blk. 27 244.00 138 Teresita B. Soliman / T-119454 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119454 Lot 3 Blk. 27 244.00 139 Teresita B. Soliman / T-119455 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119455 Lot 4 Blk. 27 244.00 140 Teresita B. Soliman / T-119456 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119456 Lot 5 Blk. 27 244.00 141 Teresita B. Soliman / T-119457 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119457 Lot 6 Blk. 27 244.00 142 Teresita B. Soliman / T-119458 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119458 Lot 7 Blk. 27 244.00 143 Teresita B. Soliman / T-119459 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119459 Lot 8 Blk. 27 265.00 144 Teresita B. Soliman / T-119460 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119460 Lot 9 Blk. 27 317.00 145 Teresita B. Soliman / T-119461 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119461 Lot 10 Blk. 27 240.00 146 Teresita B. Soliman / T-119462 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119462 Lot 11 Blk. 27 240.00 147 Teresita B. Soliman / T-119463 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119463 Lot 12 Blk. 27 236.00 148 Teresita B. Soliman / T-119464 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119464 Lot 13 Blk. 27 236.00 149 Teresita B. Soliman / T-119465 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119465 Lot 14 Blk. 27 240.00 150 Teresita B. Soliman / T-119466 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119466 Lot 15 Blk. 27 412.00 151 Teresita B. Soliman / T-119467 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119467 Lot 16 Blk. 27 362.00 152 Teresita B. Soliman / T-119468 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119468 Lot 17 Blk. 27 240.00 153 Teresita B. Soliman / T-119469 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119469 Lot 18 Blk. 27 240.00 154 Teresita B. Soliman / T-119470 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119470 Lot 19 BIk. 27 240.00 155 Teresita B. Soliman / T-119471 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119471 Lot 20 BIk. 27 240.00 156 Teresita B. Soliman / T-119472 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119472 Lot 21 Blk. 27 240.00 157 Teresita B. Soliman / T-119473 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-119473 Lot 22 Blk. 27 449.00 ANNEX B Description Barangay Munici- TCT Lot Area pality/ Number Number per TCT City per (DOAS) per (DOAS) (m2) 1 Teresita B. Soliman / T-114902 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114902 Lot 1 Blk. 29 236 2 Teresita B. Soliman / T-114903 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114903 Lot 2 Blk. 29 240 3 Teresita B. Soliman / T-114904 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114904 Lot 3 Blk. 29 240 4 Teresita B. Soliman / T-114905 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114905 Lot 4 Blk. 29 240 5 Teresita B. Soliman / T-114906 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114906 Lot 5 Blk. 29 240 6 Teresita B. Soliman / T-114907 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114907 Lot 6 Blk. 29 240 7 Teresita B. Soliman / T-114908 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114908 Lot 7 Blk. 29 240 8 Teresita B. Soliman / T-114909 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114909 Lot 8 Blk. 29 240 9 Teresita B. Soliman / T-114910 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114910 Lot 9 Blk. 29 240 10 Teresita B. Soliman / T-114911 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114911 Lot 10 Blk. 29 240 11 Teresita B. Soliman / T-114912 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114912 Lot 11 BIk. 29 240 12 Teresita B. Soliman / T-114913 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114913 Lot 12 Blk. 29 240 13 Teresita B. Soliman / T-114914 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114914 Lot 13 Blk. 29 240 14 Teresita B. Soliman / T-114915 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114915 Lot 14 Blk. 29 239 15 Teresita B. Soliman / T-114916 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114916 Lot 15 Blk. 29 239 16 Teresita B. Soliman / T-114917 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114917 Lot 16 Blk. 29 195 17 Teresita B. Soliman / T-114212 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114212 Lot 1 Blk. 30 236 18 Teresita B. Soliman / T-114213 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114213 Lot 2 Blk. 30 240 19 Teresita B. Soliman / T-114214 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114214 Lot 3 Blk. 30 240 20 Teresita B. Soliman / T-114215 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114215 Lot 4 Blk. 30 240 21 Teresita B. Soliman / T-114216 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114216 Lot 5 Blk. 30 240 22 Teresita B. Soliman / T-114217 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114217 Lot 6 Blk. 30 240 23 Teresita B. Soliman / T-114218 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114218 Lot 7 Blk. 30 240 24 Teresita B. Soliman / T-114219 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114219 Lot 8 Blk. 30 240 25 Teresita B. Soliman / T-114220 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114220 Lot 9 Blk. 30 240 26 Teresita B. Soliman / T-114221 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114221 Lot 10 Blk. 30 240 27 Teresita B. Soliman / T-114222 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114222 Lot 11 BIk. 30 240 28 Teresita B. Soliman / T-114223 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114223 Lot 12 Blk. 30 240 29 Teresita B. Soliman / T-114224 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114224 Lot 13 Blk. 30 240 30 Teresita B. Soliman / T-114225 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114225 Lot 14 Blk. 30 241 31 Teresita B. Soliman / T-114226 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114226 Lot 15 Blk. 30 237 32 Teresita B. Soliman / T-115031 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115031 Lot 16 Blk. 30 236 33 Teresita B. Soliman / T-115032 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115032 Lot 17 BIk. 30 239 34 Teresita B. Soliman / T-115033 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115033 Lot 18 Blk. 30 240 35 Teresita B. Soliman / T-115034 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115034 Lot 19 Blk. 30 239 36 Teresita B. Soliman / T-115035 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115035 Lot 20 BIk. 30 239 37 Teresita B. Soliman / T-115036 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115036 Lot 21 BIk. 30 240 38 Teresita B. Soliman / T-115037 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115037 Lot 22 BIk. 30 240 39 Teresita B. Soliman / T-115038 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115038 Lot 23 BIk. 30 240 40 Teresita B. Soliman / T-115039 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115039 Lot 24 Blk. 30 240 41 Teresita B. Soliman / T-115040 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115040 Lot 25 BIk. 30 240 42 Teresita B. Soliman / T-115041 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115041 Lot 26 BIk. 30 240 43 Teresita B. Soliman / T-115042 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115042 Lot 27 BIk. 30 240 44 Teresita B. Soliman / T-115043 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115043 Lot 28 BIk. 30 240 45 Teresita B. Soliman / T-115044 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115044 Lot 29 BIk. 30 240 46 Teresita B. Soliman / T-115045 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-115045 Lot 30 BIk. 30 236 47 Teresita B. Soliman / T-114227 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114227 Lot 1 Blk. 31 236 48 Teresita B. Soliman / T-114230 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114230 Lot 4 Blk. 31 240 49 Teresita B. Soliman / T-149875 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-149875 Lot 6 Blk. 31 240 50 Teresita B. Soliman / T-149876 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-149876 Lot 7 Blk. 31 240 51 Teresita B. Soliman / T-149877 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-149877 Lot 8 Blk. 31 240 52 Teresita B. Soliman / T-149878 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-149878 Lot 9 Blk. 31 240 53 Teresita B. Soliman / T-149879 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-149879 Lot 10 Blk. 31 240 54 Teresita B. Soliman / T-114237 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114237 Lot 11 BIk. 31 240 55 Teresita B. Soliman / T-114238 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-114238 Lot 12 Blk. 31 240 56 Teresita B. Soliman / T-71387 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71387 Lot 13 Blk. 31 240 57 Teresita B. Soliman / T-71388 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71388 Lot 14 Blk. 31 240 58 Teresita B. Soliman / T-71389 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71389 Lot 15 Blk. 31 236 59 Teresita B. Soliman / T-71390 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71390 Lot 1 Blk. 32 391 60 Teresita B. Soliman / T-71391 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71391 Lot 2 Blk. 32 240 61 Teresita B. Soliman / T-71392 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71392 Lot 3 Blk. 32 240 62 Teresita B. Soliman / T-71393 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71393 Lot 4 Blk. 32 240 63 Teresita B. Soliman / T-71394 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71394 Lot 5 Blk. 32 240 64 Teresita B. Soliman / T-71395 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71395 Lot 6 Blk. 32 240 65 Teresita B. Soliman / T-71396 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71396 Lot 7 Blk. 32 240 66 Teresita B. Soliman / T-71397 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71397 Lot 8 Blk. 32 240 67 Teresita B. Soliman / T-71398 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71398 Lot 9 Blk. 32 240 68 Teresita B. Soliman / T-71399 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-71399 Lot 10 Blk. 32 236 69 Teresita S. Luchangco / T-414925 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-414925 Blk. 14 15,453 70 Teresita B. Soliman et al./ T-118291 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-118291 Street Lot 11 2,441 71 Teresita B. Soliman et al./ T-118291 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-118291 Street Lot 14 4,316 72 Teresita B. Soliman et al./ T-118291 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-118291 Street Lot 30 1,739 73 Teresita B. Soliman et al./ T-118291 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-118291 Street Lot 29 74 Teresita B. Soliman et al./ T-118291 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-118291 Street Lot 27 75 Teresita B. Soliman et al./ T-118291 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-118291 Street Lot 26 1,913 76 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 1 Blk. 28 236 77 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 2 Blk. 28 240 78 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 3 Blk. 28 240 79 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 4 Blk. 28 240 80 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 5 Blk. 28 240 81 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 6 Blk. 28 240 82 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 7 Blk. 28 240 83 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 8 Blk. 28 240 84 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 9 Blk. 28 240 85 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 10 Blk. 28 240 86 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 11 BIk. 28 240 87 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 12 Blk. 28 240 88 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 13 Blk. 28 240 89 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 14 Blk. 28 240 90 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 15 Blk. 28 241 91 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 16 Blk. 28 197 92 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 17 BIk. 28 196 93 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 18 Blk. 28 239 94 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 19 Blk. 28 239 95 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 20 BIk. 28 239 96 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 21 BIk. 28 240 97 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 22 BIk. 28 240 98 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 23 BIk. 28 240 99 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 24 Blk. 28 240 100 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 25 BIk. 28 240 101 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 26 BIk. 28 240 102 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 27 BIk. 28 240 103 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 28 BIk. 28 240 104 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 29 BIk. 28 240 105 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 30 BIk. 28 240 106 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 31 BIk. 28 240 107 Teresita B. Soliman / T-78818 Brgy. Sepung Calsada, Aguso & Tariji Tarlac T-78818 Lot 32 BIk. 28 236