Filinvest Land, Inc.

December 8, 2009 BIR RULING [DA-(JV-037) 744-09] Sec. 22; Joint Venture; DA (JV-055) 557-2008; DA (JV-020) 537-2009 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 July 24, 2007, requesting confirmation of the various tax consequences arising from a Joint Venture Agreement for construction purposes, between Filinvest Land, Inc. and Manotok Estates Corporation. 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, Manotok Estates Corporation ("MEC" for brevity), is a corporation duly organized and existing under the laws of the Republic of the Philippines, and is the absolute and registered owner of two hundred ninety nine (299) parcels of land located in Barangay Kaybiga, Caloocan City, Metro Manila, with an aggregate total area of 79,486 square meters (m 2 ), specifically those stated in the attached schedule marked as Annex "A", consisting of five (5) pages only (hereinafter collectively referred to as the "Properties"). DacTEH On June 6, 2007, FLI, as the developer, agreed to undertake a joint venture with MEC for the subdivision and horizontal development of the real property abovementioned. MEC 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 Fifty percent (50%) of the saleable lots which shall result from said subdivision and horizontal development. The remaining Fifty percent (50%) shall be for MEC; In view of the foregoing, you are requesting confirmation of your opinion as follows: 1. The Development Agreement between FLI and MEC, for the subdivision and horizontal development of the abovementioned real property located in Barangay Kaybiga, Caloocan City, Metro Manila, 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 MEC 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 MEC 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 MEC 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, and consequently to withholding tax as implemented under Revenue Regulations (RR) No. 2-98, as amended. ICESTA 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." (Underscoring 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. Such being the case, the Development Agreement entered into by and between FLI and MEC is not subject to the income tax under Section 27 (A) of the Tax Code of 1997, as amended. (BIR Ruling No. DA-694-07 dated December 28, 2007; BIR Ruling No. 693-07 dated December 28, 2007) Moreover, the allocation of the saleable lots between FLI and MEC, 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 MEC. 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 MEC, having contributed to the development of the aforementioned real properties, will not realize any income upon the allocation of the saleable lots. Hence, the allocation of lots 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, MEC 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 MEC will only realize income upon their respective sales of the saleable lots allocated to each of them. In this regard, said sales to third parties, if ever undertaken by FLI and/or MEC, would be subject to regular (corporate) income tax at the rate of 35%, (reduced to 30% effective January 1, 2009) 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 and/or MEC to third parties would likewise be subject to the VAT at the rate of 12%, in accordance with Sections 106 of the 1997 Tax Code, as amended. However, the sale of said saleable units may be exempted from VAT in accordance with Section 109 (P) of the same Tax Code. Further, said sales would be subject to the Documentary Stamp Tax (DST) at the rate 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. Further, the Partition Agreement or Deed of Allocation whereby FLI and MEC will allocate unto each other their share in the saleable lots 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 MEC, 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. HSDCTA Finally, this ruling authorizes the Revenue District Officer of the revenue district where the property is located to issue the corresponding Tax Clearance Certificate (TCL) with regard to the transfer of the titles to the lots to be received by FLI and MEC based on their respective allocations pursuant to the partition without need of presentation of proof of payment of the capital gains tax or the creditable withholding tax, documentary stamp tax and value-added tax and/or donor's tax. Provided, however, that the parties to the joint venture shall cause the Register of Deeds to annotate on the TCTs involved that a development project is being undertaken on the lands and is the object of the joint venture between the parties, and that the afore-stated joint venture is held to be a tax-exempt entity pursuant to this Ruling issued by this Office. Provided further, that the parties to the joint venture shall inform the Bureau of Internal Revenue, through the Law Division, of the fulfillment of the requirement on the distribution of the lots in accordance with the allocation ratio in the Deed of Partition. For this purpose, a compliance report of the project indicating the number of lots developed/built, the respective TCTs and the party in whose name the corresponding title was issued. (BIR Ruling No. DA (JV-055) 557-2008 dated December 19, 2008) Finally, since under the Joint Venture Agreement FLI undertakes to market and administer the saleable lots allocated to the landowner, the marketing and administrative fees derived by FLI thereof shall be subject to income tax imposed under Section 27 (A) of the Tax Code of 1997, as amended, and consequently, to the withholding tax imposed under Revenue Regulations No. 2-98, as amended, and to the VAT imposed under Section 108 of the same Tax Code. [BIR Ruling No. DA (JV-020) 537-2009 dated September 14, 2009] 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.) GREGORIO V. CABANTAC Deputy Commissioner ANNEX A Description Barangay Municipality/City TCT Number Lot Number Area per (Per DOAS) (Per DOAS) DOAS (m 2 ) 1 Manotok Estate Corporation/207508 Brgy. Kaybiga Caloocan City 207508 Lot 1 Blk. 11 278.00 2 Manotok Estate Corporation/207509 Brgy. Kaybiga Caloocan City 207509 Lot 2 Blk. 11 239.00 3 Manotok Estate Corporation/207510 Brgy. Kaybiga Caloocan City 207510 Lot 3 Blk. 11 198.00 4 Manotok Estate Corporation/207511 Brgy. Kaybiga Caloocan City 207511 Lot 4 Blk. 11 213.00 5 Manotok Estate Corporation/207512 Brgy. Kaybiga Caloocan City 207512 Lot 5 Blk. 11 168.00 6 Manotok Estate Corporation/207513 Brgy. Kaybiga Caloocan City 207513 Lot 6 Blk. 11 183.00 7 Manotok Estate Corporation/207514 Brgy. Kaybiga Caloocan City 207514 Lot 7 Blk. 11 337.00 8 Manotok Estate Corporation/207515 Brgy. Kaybiga Caloocan City 207515 Lot 1 Blk. 12 251.00 9 Manotok Estate Corporation/207516 Brgy. Kaybiga Caloocan City 207516 Lot 2 Blk. 12 251.00 10 Manotok Estate Corporation/207517 Brgy. Kaybiga Caloocan City 207517 Lot 3 Blk. 12 200.00 11 Manotok Estate Corporation/207518 Brgy. Kaybiga Caloocan City 207518 Lot 4 Blk. 12 200.00 12 Manotok Estate Corporation/207519 Brgy. Kaybiga Caloocan City 207519 Lot 5 Blk. 12 200.00 13 Manotok Estate Corporation/207520 Brgy. Kaybiga Caloocan City 207520 Lot 6 Blk. 12 200.00 14 Manotok Estate Corporation/207521 Brgy. Kaybiga Caloocan City 207521 Lot 7 Blk. 12 200.00 15 Manotok Estate Corporation/207522 Brgy. Kaybiga Caloocan City 207522 Lot 8 Blk. 12 200.00 16 Manotok Estate Corporation/207523 Brgy. Kaybiga Caloocan City 207523 Lot 9 Blk. 12 200.00 17 Manotok Estate Corporation/207524 Brgy. Kaybiga Caloocan City 207524 Lot 10 Blk. 12 200.00 18 Manotok Estate Corporation/207525 Brgy. Kaybiga Caloocan City 207525 Lot 11 Blk. 12 200.00 19 Manotok Estate Corporation/207526 Brgy. Kaybiga Caloocan City 207526 Lot 12 Blk. 12 200.00 20 Manotok Estate Corporation/207527 Brgy. Kaybiga Caloocan City 207527 Lot 13 Blk. 12 200.00 21 Manotok Estate Corporation/207528 Brgy. Kaybiga Caloocan City 207528 Lot 14 Blk. 12 200.00 22 Manotok Estate Corporation/207529 Brgy. Kaybiga Caloocan City 207529 Lot 15 Blk. 12 200.00 23 Manotok Estate Corporation/207530 Brgy. Kaybiga Caloocan City 207530 Lot 16 Blk. 12 200.00 24 Manotok Estate Corporation/207531 Brgy. Kaybiga Caloocan City 207531 Lot 17 Blk. 12 200.00 25 Manotok Estate Corporation/207532 Brgy. Kaybiga Caloocan City 207532 Lot 18 Blk. 12 200.00 26 Manotok Estate Corporation/207533 Brgy. Kaybiga Caloocan City 207533 Lot 19 Blk. 12 279.00 27 Manotok Estate Corporation/207534 Brgy. Kaybiga Caloocan City 207534 Lot 20 Blk. 12 200.00 28 Manotok Estate Corporation/207535 Brgy. Kaybiga Caloocan City 207535 Lot 21 Blk. 12 170.00 29 Manotok Estate Corporation/207536 Brgy. Kaybiga Caloocan City 207536 Lot 22 Blk. 12 192.00 30 Manotok Estate Corporation/207537 Brgy. Kaybiga Caloocan City 207537 Lot 23 Blk. 12 143.00 31 Manotok Estate Corporation/207538 Brgy. Kaybiga Caloocan City 207538 Lot 24 Blk. 12 153.00 32 Manotok Estate Corporation/207539 Brgy. Kaybiga Caloocan City 207539 Lot 25 Blk. 12 169.00 33 Manotok Estate Corporation/207540 Brgy. Kaybiga Caloocan City 207540 Lot 26 Blk. 12 163.00 34 Manotok Estate Corporation/207541 Brgy. Kaybiga Caloocan City 207541 Lot 27 Blk. 12 245.00 35 Manotok Estate Corporation/207542 Brgy. Kaybiga Caloocan City 207542 Lot 1 Blk. 13 269.00 36 Manotok Estate Corporation/207543 Brgy. Kaybiga Caloocan City 207543 Lot 2 Blk. 13 269.00 37 Manotok Estate Corporation/207544 Brgy. Kaybiga Caloocan City 207544 Lot 3 Blk. 13 175.00 38 Manotok Estate Corporation/207545 Brgy. Kaybiga Caloocan City 207545 Lot 4 Blk. 13 175.00 39 Manotok Estate Corporation/207546 Brgy. Kaybiga Caloocan City 207546 Lot 5 Blk. 13 175.00 40 Manotok Estate Corporation/207547 Brgy. Kaybiga Caloocan City 207547 Lot 6 Blk. 13 175.00 41 Manotok Estate Corporation/207548 Brgy. Kaybiga Caloocan City 207548 Lot 7 Blk. 13 175.00 42 Manotok Estate Corporation/207549 Brgy. Kaybiga Caloocan City 207549 Lot 8 Blk. 13 175.00 43 Manotok Estate Corporation/207550 Brgy. Kaybiga Caloocan City 207550 Lot 9 Blk. 13 175.00 44 Manotok Estate Corporation/207551 Brgy. Kaybiga Caloocan City 207551 Lot 10 Blk. 13 175.00 45 Manotok Estate Corporation/207552 Brgy. Kaybiga Caloocan City 207552 Lot 11 Blk. 13 175.00 46 Manotok Estate Corporation/207553 Brgy. Kaybiga Caloocan City 207553 Lot 12 Blk. 13 175.00 47 Manotok Estate Corporation/207554 Brgy. Kaybiga Caloocan City 207554 Lot 13 Blk. 13 175.00 48 Manotok Estate Corporation/207555 Brgy. Kaybiga Caloocan City 207555 Lot 14 Blk. 13 175.00 49 Manotok Estate Corporation/207556 Brgy. Kaybiga Caloocan City 207556 Lot 15 Blk. 13 175.00 50 Manotok Estate Corporation/207557 Brgy. Kaybiga Caloocan City 207557 Lot 16 Blk. 13 175.00 51 Manotok Estate Corporation/207558 Brgy. Kaybiga Caloocan City 207558 Lot 17 Blk. 13 175.00 52 Manotok Estate Corporation/207559 Brgy. Kaybiga Caloocan City 207559 Lot 18 Blk. 13 175.00 53 Manotok Estate Corporation/207560 Brgy. Kaybiga Caloocan City 207560 Lot 19 Blk. 13 175.00 54 Manotok Estate Corporation/207561 Brgy. Kaybiga Caloocan City 207561 Lot 20 Blk. 13 175.00 55 Manotok Estate Corporation/207562 Brgy. Kaybiga Caloocan City 207562 Lot 21 Blk. 13 175.00 56 Manotok Estate Corporation/207563 Brgy. Kaybiga Caloocan City 207563 Lot 22 Blk. 13 175.00 57 Manotok Estate Corporation/207564 Brgy. Kaybiga Caloocan City 207564 Lot 23 Blk. 13 175.00 58 Manotok Estate Corporation/207565 Brgy. Kaybiga Caloocan City 207565 Lot 24 Blk. 13 175.00 59 Manotok Estate Corporation/207566 Brgy. Kaybiga Caloocan City 207566 Lot 25 Blk. 13 175.00 60 Manotok Estate Corporation/207567 Brgy. Kaybiga Caloocan City 207567 Lot 26 Blk. 13 175.00 61 Manotok Estate Corporation/207568 Brgy. Kaybiga Caloocan City 207568 Lot 27 Blk. 13 175.00 62 Manotok Estate Corporation/207569 Brgy. Kaybiga Caloocan City 207569 Lot 28 Blk. 13 175.00 63 Manotok Estate Corporation/207570 Brgy. Kaybiga Caloocan City 207570 Lot 29 Blk. 13 210.00 64 Manotok Estate Corporation/207571 Brgy. Kaybiga Caloocan City 207571 Lot 30 Blk. 13 210.00 65 Manotok Estate Corporation/207572 Brgy. Kaybiga Caloocan City 207572 Lot 31 Blk. 13 233.00 66 Manotok Estate Corporation/207573 Brgy. Kaybiga Caloocan City 207573 Lot 32 Blk. 13 261.00 67 Manotok Estate Corporation/207574 Brgy. Kaybiga Caloocan City 207574 Lot 1 Blk. 14 269.00 68 Manotok Estate Corporation/207575 Brgy. Kaybiga Caloocan City 207575 Lot 2 Blk. 14 269.00 69 Manotok Estate Corporation/207576 Brgy. Kaybiga Caloocan City 207576 Lot 3 Blk. 14 175.00 70 Manotok Estate Corporation/207577 Brgy. Kaybiga Caloocan City 207577 Lot 4 Blk. 14 175.00 71 Manotok Estate Corporation/207578 Brgy. Kaybiga Caloocan City 207578 Lot 5 Blk. 14 175.00 72 Manotok Estate Corporation/207579 Brgy. Kaybiga Caloocan City 207579 Lot 6 Blk. 14 175.00 73 Manotok Estate Corporation/207580 Brgy. Kaybiga Caloocan City 207580 Lot 7 Blk. 14 175.00 74 Manotok Estate Corporation/207581 Brgy. Kaybiga Caloocan City 207581 Lot 8 Blk. 14 175.00 75 Manotok Estate Corporation/207582 Brgy. Kaybiga Caloocan City 207582 Lot 9 Blk. 14 175.00 76 Manotok Estate Corporation/207583 Brgy. Kaybiga Caloocan City 207583 Lot 10 Blk. 14 175.00 77 Manotok Estate Corporation/207584 Brgy. Kaybiga Caloocan City 207584 Lot 11 Blk. 14 175.00 78 Manotok Estate Corporation/207585 Brgy. Kaybiga Caloocan City 207585 Lot 12 Blk. 14 175.00 79 Manotok Estate Corporation/207586 Brgy. Kaybiga Caloocan City 207586 Lot 13 Blk. 14 175.00 80 Manotok Estate Corporation/207587 Brgy. Kaybiga Caloocan City 207587 Lot 14 Blk. 14 175.00 81 Manotok Estate Corporation/207588 Brgy. Kaybiga Caloocan City 207588 Lot 15 Blk. 14 175.00 82 Manotok Estate Corporation/207589 Brgy. Kaybiga Caloocan City 207589 Lot 16 Blk. 14 175.00 83 Manotok Estate Corporation/207590 Brgy. Kaybiga Caloocan City 207590 Lot 17 Blk. 14 175.00 84 Manotok Estate Corporation/207591 Brgy. Kaybiga Caloocan City 207591 Lot 18 Blk. 14 175.00 85 Manotok Estate Corporation/207592 Brgy. Kaybiga Caloocan City 207592 Lot 19 Blk. 14 175.00 86 Manotok Estate Corporation/207593 Brgy. Kaybiga Caloocan City 207593 Lot 20 Blk. 14 175.00 87 Manotok Estate Corporation/207594 Brgy. Kaybiga Caloocan City 207594 Lot 21 Blk. 14 175.00 88 Manotok Estate Corporation/207595 Brgy. Kaybiga Caloocan City 207595 Lot 22 Blk. 14 175.00 89 Manotok Estate Corporation/207596 Brgy. Kaybiga Caloocan City 207596 Lot 23 Blk. 14 175.00 90 Manotok Estate Corporation/207597 Brgy. Kaybiga Caloocan City 207597 Lot 24 Blk. 14 175.00 91 Manotok Estate Corporation/207598 Brgy. Kaybiga Caloocan City 207598 Lot 24 * Blk. 14 175.00 92 Manotok Estate Corporation/207599 Brgy. Kaybiga Caloocan City 207599 Lot 26 Blk. 14 175.00 93 Manotok Estate Corporation/207600 Brgy. Kaybiga Caloocan City 207600 Lot 27 Blk. 14 210.00 94 Manotok Estate Corporation/207601 Brgy. Kaybiga Caloocan City 207601 Lot 28 Blk. 14 210.00 95 Manotok Estate Corporation/207602 Brgy. Kaybiga Caloocan City 207602 Lot 29 Blk. 14 175.00 96 Manotok Estate Corporation/207603 Brgy. Kaybiga Caloocan City 207603 Lot 30 Blk. 14 175.00 97 Manotok Estate Corporation/207604 Brgy. Kaybiga Caloocan City 207604 Lot 31 Blk. 14 290.00 98 Manotok Estate Corporation/207605 Brgy. Kaybiga Caloocan City 207605 Lot 32 Blk. 14 309.00 99 Manotok Estate Corporation/207606 Brgy. Kaybiga Caloocan City 207606 Lot 1 Blk. 15 241.00 100 Manotok Estate Corporation/207607 Brgy. Kaybiga Caloocan City 207607 Lot 2 Blk. 15 241.00 101 Manotok Estate Corporation/207608 Brgy. Kaybiga Caloocan City 207608 Lot 3 Blk. 15 175.00 102 Manotok Estate Corporation/207609 Brgy. Kaybiga Caloocan City 207609 Lot 4 Blk. 15 175.00 103 Manotok Estate Corporation/207610 Brgy. Kaybiga Caloocan City 207610 Lot 5 Blk. 15 175.00 104 Manotok Estate Corporation/207611 Brgy. Kaybiga Caloocan City 207611 Lot 6 Blk. 15 175.00 105 Manotok Estate Corporation/207612 Brgy. Kaybiga Caloocan City 207612 Lot 7 Blk. 15 175.00 106 Manotok Estate Corporation/207613 Brgy. Kaybiga Caloocan City 207613 Lot 8 Blk. 15 175.00 107 Manotok Estate Corporation/207614 Brgy. Kaybiga Caloocan City 207614 Lot 9 Blk. 15 175.00 108 Manotok Estate Corporation/207615 Brgy. Kaybiga Caloocan City 207615 Lot 10 Blk. 15 175.00 109 Manotok Estate Corporation/207616 Brgy. Kaybiga Caloocan City 207616 Lot 11 Blk. 15 175.00 110 Manotok Estate Corporation/207617 Brgy. Kaybiga Caloocan City 207617 Lot 12 Blk. 15 175.00 111 Manotok Estate Corporation/207618 Brgy. Kaybiga Caloocan City 207618 Lot 13 Blk. 15 175.00 112 Manotok Estate Corporation/207619 Brgy. Kaybiga Caloocan City 207619 Lot 14 Blk. 15 175.00 113 Manotok Estate Corporation/207620 Brgy. Kaybiga Caloocan City 207620 Lot 15 Blk. 15 175.00 114 Manotok Estate Corporation/207621 Brgy. Kaybiga Caloocan City 207621 Lot 16 Blk. 15 175.00 115 Manotok Estate Corporation/207622 Brgy. Kaybiga Caloocan City 207622 Lot 17 Blk. 15 175.00 116 Manotok Estate Corporation/207623 Brgy. Kaybiga Caloocan City 207623 Lot 18 Blk. 15 175.00 117 Manotok Estate Corporation/207624 Brgy. Kaybiga Caloocan City 207624 Lot 19 Blk. 15 175.00 118 Manotok Estate Corporation/207625 Brgy. Kaybiga Caloocan City 207625 Lot 20 Blk. 15 175.00 119 Manotok Estate Corporation/207626 Brgy. Kaybiga Caloocan City 207626 Lot 21 Blk. 15 175.00 120 Manotok Estate Corporation/207627 Brgy. Kaybiga Caloocan City 207627 Lot 22 Blk. 15 175.00 121 Manotok Estate Corporation/207628 Brgy. Kaybiga Caloocan City 207628 Lot 23 Blk. 15 175.00 122 Manotok Estate Corporation/207629 Brgy. Kaybiga Caloocan City 207629 Lot 24 Blk. 15 175.00 123 Manotok Estate Corporation/207630 Brgy. Kaybiga Caloocan City 207630 Lot 25 Blk. 15 175.00 124 Manotok Estate Corporation/207631 Brgy. Kaybiga Caloocan City 207631 Lot 26 Blk. 15 175.00 125 Manotok Estate Corporation/207632 Brgy. Kaybiga Caloocan City 207632 Lot 27 Blk. 15 210.00 126 Manotok Estate Corporation/207633 Brgy. Kaybiga Caloocan City 207633 Lot 28 Blk. 15 210.00 127 Manotok Estate Corporation/207634 Brgy. Kaybiga Caloocan City 207634 Lot 29 Blk. 15 245.00 128 Manotok Estate Corporation/207635 Brgy. Kaybiga Caloocan City 207635 Lot 30 Blk. 15 245.00 129 Manotok Estate Corporation/207636 Brgy. Kaybiga Caloocan City 207636 Lot 31 Blk. 15 296.00 130 Manotok Estate Corporation/207637 Brgy. Kaybiga Caloocan City 207637 Lot 32 Blk. 15 314.00 131 Manotok Estate Corporation/207638 Brgy. Kaybiga Caloocan City 207638 Lot 1 Blk. 16 223.50 132 Manotok Estate Corporation/207639 Brgy. Kaybiga Caloocan City 207639 Lot 2 Blk. 16 223.50 133 Manotok Estate Corporation/207640 Brgy. Kaybiga Caloocan City 207640 Lot 3 Blk. 16 175.00 134 Manotok Estate Corporation/207641 Brgy. Kaybiga Caloocan City 207641 Lot 4 Blk. 16 175.00 135 Manotok Estate Corporation/207642 Brgy. Kaybiga Caloocan City 207642 Lot 5 Blk. 16 175.00 136 Manotok Estate Corporation/207643 Brgy. Kaybiga Caloocan City 207643 Lot 6 Blk. 16 175.00 137 Manotok Estate Corporation/207644 Brgy. Kaybiga Caloocan City 207644 Lot 7 Blk. 16 175.00 138 Manotok Estate Corporation/207645 Brgy. Kaybiga Caloocan City 207645 Lot 8 Blk. 16 175.00 139 Manotok Estate Corporation/207646 Brgy. Kaybiga Caloocan City 207646 Lot 9 Blk. 16 175.00 140 Manotok Estate Corporation/207647 Brgy. Kaybiga Caloocan City 207647 Lot 10 Blk. 16 175.00 141 Manotok Estate Corporation/207648 Brgy. Kaybiga Caloocan City 207648 Lot 11 Blk. 16 175.00 142 Manotok Estate Corporation/207649 Brgy. Kaybiga Caloocan City 207649 Lot 12 Blk. 16 175.00 143 Manotok Estate Corporation/207650 Brgy. Kaybiga Caloocan City 207650 Lot 13 Blk. 16 175.00 144 Manotok Estate Corporation/207651 Brgy. Kaybiga Caloocan City 207651 Lot 14 Blk. 16 175.00 145 Manotok Estate Corporation/207652 Brgy. Kaybiga Caloocan City 207652 Lot 15 Blk. 16 175.00 146 Manotok Estate Corporation/207653 Brgy. Kaybiga Caloocan City 207653 Lot 16 Blk. 16 175.00 147 Manotok Estate Corporation/207654 Brgy. Kaybiga Caloocan City 207654 Lot 17 Blk. 16 175.00 148 Manotok Estate Corporation/207655 Brgy. Kaybiga Caloocan City 207655 Lot 18 Blk. 16 175.00 149 Manotok Estate Corporation/207656 Brgy. Kaybiga Caloocan City 207656 Lot 19 Blk. 16 175.00 150 Manotok Estate Corporation/207657 Brgy. Kaybiga Caloocan City 207657 Lot 20 Blk. 16 175.00 151 Manotok Estate Corporation/207658 Brgy. Kaybiga Caloocan City 207658 Lot 21 Blk. 16 175.00 152 Manotok Estate Corporation/207659 Brgy. Kaybiga Caloocan City 207659 Lot 22 Blk. 16 175.00 153 Manotok Estate Corporation/207660 Brgy. Kaybiga Caloocan City 207660 Lot 23 Blk. 16 175.00 154 Manotok Estate Corporation/207661 Brgy. Kaybiga Caloocan City 207661 Lot 24 Blk. 16 175.00 155 Manotok Estate Corporation/207662 Brgy. Kaybiga Caloocan City 207662 Lot 25 Blk. 16 175.00 156 Manotok Estate Corporation/207663 Brgy. Kaybiga Caloocan City 207663 Lot 26 Blk. 16 175.00 157 Manotok Estate Corporation/207664 Brgy. Kaybiga Caloocan City 207664 Lot 27 Blk. 16 175.00 158 Manotok Estate Corporation/207665 Brgy. Kaybiga Caloocan City 207665 Lot 28 Blk. 16 175.00 159 Manotok Estate Corporation/207666 Brgy. Kaybiga Caloocan City 207666 Lot 29 Blk. 16 175.00 160 Manotok Estate Corporation/207667 Brgy. Kaybiga Caloocan City 207667 Lot 30 Blk. 16 175.00 161 Manotok Estate Corporation/207668 Brgy. Kaybiga Caloocan City 207668 Lot 31 Blk. 16 175.00 162 Manotok Estate Corporation/207669 Brgy. Kaybiga Caloocan City 207669 Lot 32 Blk. 16 175.00 163 Manotok Estate Corporation/207670 Brgy. Kaybiga Caloocan City 207670 Lot 33 Blk. 16 292.00 164 Manotok Estate Corporation/207671 Brgy. Kaybiga Caloocan City 207671 Lot 34 Blk. 16 307.00 165 Manotok Estate Corporation/207672 Brgy. Kaybiga Caloocan City 207672 Lot 1 Blk. 17 293.00 166 Manotok Estate Corporation/207673 Brgy. Kaybiga Caloocan City 207673 Lot 2 Blk. 17 249.00 167 Manotok Estate Corporation/207674 Brgy. Kaybiga Caloocan City 207674 Lot 3 Blk. 17 175.00 168 Manotok Estate Corporation/207675 Brgy. Kaybiga Caloocan City 207675 Lot 4 Blk. 17 175.00 169 Manotok Estate Corporation/207676 Brgy. Kaybiga Caloocan City 207676 Lot 5 Blk. 17 175.00 170 Manotok Estate Corporation/207677 Brgy. Kaybiga Caloocan City 207677 Lot 6 Blk. 17 175.00 171 Manotok Estate Corporation/207678 Brgy. Kaybiga Caloocan City 207678 Lot 7 Blk. 17 175.00 172 Manotok Estate Corporation/207679 Brgy. Kaybiga Caloocan City 207679 Lot 8 Blk. 17 175.00 173 Manotok Estate Corporation/207680 Brgy. Kaybiga Caloocan City 207680 Lot 9 Blk. 17 175.00 174 Manotok Estate Corporation/207681 Brgy. Kaybiga Caloocan City 207681 Lot 10 Blk. 17 175.00 175 Manotok Estate Corporation/207682 Brgy. Kaybiga Caloocan City 207682 Lot 11 Blk. 17 175.00 176 Manotok Estate Corporation/207683 Brgy. Kaybiga Caloocan City 207683 Lot 12 Blk. 17 175.00 177 Manotok Estate Corporation/207684 Brgy. Kaybiga Caloocan City 207684 Lot 13 Blk. 17 175.00 178 Manotok Estate Corporation/207685 Brgy. Kaybiga Caloocan City 207685 Lot 14 Blk. 17 175.00 179 Manotok Estate Corporation/207686 Brgy. Kaybiga Caloocan City 207686 Lot 15 Blk. 17 175.00 180 Manotok Estate Corporation/207687 Brgy. Kaybiga Caloocan City 207687 Lot 16 Blk. 17 175.00 181 Manotok Estate Corporation/207688 Brgy. Kaybiga Caloocan City 207688 Lot 17 Blk. 17 175.00 182 Manotok Estate Corporation/207689 Brgy. Kaybiga Caloocan City 207689 Lot 18 Blk. 17 257.00 183 Manotok Estate Corporation/207690 Brgy. Kaybiga Caloocan City 207690 Lot 19 Blk. 17 254.00 184 Manotok Estate Corporation/207691 Brgy. Kaybiga Caloocan City 207691 Lot 1 Blk. 18 270.00 185 Manotok Estate Corporation/207692 Brgy. Kaybiga Caloocan City 207692 Lot 2 Blk. 18 272.00 186 Manotok Estate Corporation/207693 Brgy. Kaybiga Caloocan City 207693 Lot 3 Blk. 18 245.40 187 Manotok Estate Corporation/207694 Brgy. Kaybiga Caloocan City 207694 Lot 4 Blk. 18 207.00 188 Manotok Estate Corporation/207695 Brgy. Kaybiga Caloocan City 207695 Lot 5 Blk. 18 188.80 189 Manotok Estate Corporation/207696 Brgy. Kaybiga Caloocan City 207696 Lot 6 Blk. 18 188.80 190 Manotok Estate Corporation/207697 Brgy. Kaybiga Caloocan City 207697 Lot 7 Blk. 18 188.80 191 Manotok Estate Corporation/207698 Brgy. Kaybiga Caloocan City 207698 Lot 8 Blk. 18 188.80 192 Manotok Estate Corporation/207699 Brgy. Kaybiga Caloocan City 207699 Lot 9 Blk. 18 188.80 193 Manotok Estate Corporation/207700 Brgy. Kaybiga Caloocan City 207700 Lot 10 Blk. 18 188.80 194 Manotok Estate Corporation/207701 Brgy. Kaybiga Caloocan City 207701 Lot 11 Blk. 18 188.80 195 Manotok Estate Corporation/207702 Brgy. Kaybiga Caloocan City 207702 Lot 12 Blk. 18 188.80 196 Manotok Estate Corporation/207703 Brgy. Kaybiga Caloocan City 207703 Lot 13 Blk. 18 188.80 197 Manotok Estate Corporation/207704 Brgy. Kaybiga Caloocan City 207704 Lot 14 Blk. 18 188.80 198 Manotok Estate Corporation/207705 Brgy. Kaybiga Caloocan City 207705 Lot 15 Blk. 18 188.80 199 Manotok Estate Corporation/207706 Brgy. Kaybiga Caloocan City 207706 Lot 16 Blk. 18 188.80 200 Manotok Estate Corporation/207707 Brgy. Kaybiga Caloocan City 207707 Lot 17 Blk. 18 188.80 201 Manotok Estate Corporation/207708 Brgy. Kaybiga Caloocan City 207708 Lot 18 Blk. 18 188.80 202 Manotok Estate Corporation/207709 Brgy. Kaybiga Caloocan City 207709 Lot 19 Blk. 18 188.80 203 Manotok Estate Corporation/207710 Brgy. Kaybiga Caloocan City 207710 Lot 20 Blk. 18 188.80 204 Manotok Estate Corporation/207711 Brgy. Kaybiga Caloocan City 207711 Lot 21 Blk. 18 243.00 205 Manotok Estate Corporation/207712 Brgy. Kaybiga Caloocan City 207712 Lot 22 Blk. 18 188.80 206 Manotok Estate Corporation/207713 Brgy. Kaybiga Caloocan City 207713 Lot 23 Blk. 18 240.00 207 Manotok Estate Corporation/207714 Brgy. Kaybiga Caloocan City 207714 Lot 1 Blk. 19 200.00 208 Manotok Estate Corporation/207715 Brgy. Kaybiga Caloocan City 207715 Lot 2 Blk. 19 169.00 209 Manotok Estate Corporation/207716 Brgy. Kaybiga Caloocan City 207716 Lot 3 Blk. 19 167.00 210 Manotok Estate Corporation/207717 Brgy. Kaybiga Caloocan City 207717 Lot 4 Blk. 19 201.00 211 Manotok Estate Corporation/207718 Brgy. Kaybiga Caloocan City 207718 Lot 5 Blk. 19 273.00 212 Manotok Estate Corporation/207719 Brgy. Kaybiga Caloocan City 207719 Lot 6 Blk. 19 307.00 213 Manotok Estate Corporation/207720 Brgy. Kaybiga Caloocan City 207720 Lot 7 Blk. 19 283.00 214 Manotok Estate Corporation/207721 Brgy. Kaybiga Caloocan City 207721 Lot 8 Blk. 19 221.00 215 Manotok Estate Corporation/207722 Brgy. Kaybiga Caloocan City 207722 Lot 9 Blk. 19 173.00 216 Manotok Estate Corporation/207723 Brgy. Kaybiga Caloocan City 207723 Lot 10 Blk. 19 168.00 217 Manotok Estate Corporation/207724 Brgy. Kaybiga Caloocan City 207724 Lot 11 Blk. 19 129.00 218 Manotok Estate Corporation/207725 Brgy. Kaybiga Caloocan City 207725 Lot 12 Blk. 19 156.00 219 Manotok Estate Corporation/207726 Brgy. Kaybiga Caloocan City 207726 Lot 13 Blk. 19 257.00 220 Manotok Estate Corporation/207727 Brgy. Kaybiga Caloocan City 207727 Lot 14 Blk. 19 150.00 221 Manotok Estate Corporation/207728 Brgy. Kaybiga Caloocan City 207728 Lot 15 Blk. 19 150.00 222 Manotok Estate Corporation/207729 Brgy. Kaybiga Caloocan City 207729 Lot 16 Blk. 19 150.00 223 Manotok Estate Corporation/207730 Brgy. Kaybiga Caloocan City 207730 Lot 17 Blk. 19 150.00 224 Manotok Estate Corporation/207731 Brgy. Kaybiga Caloocan City 207731 Lot 18 Blk. 19 181.00 225 Manotok Estate Corporation/207732 Brgy. Kaybiga Caloocan City 207732 Lot 19 Blk. 19 238.00 226 Manotok Estate Corporation/207733 Brgy. Kaybiga Caloocan City 207733 Lot 20 Blk. 19 964.00 227 Manotok Estate Corporation/207734 Brgy. Kaybiga Caloocan City 207734 Lot 21 Blk. 19 279.00 228 Manotok Estate Corporation/207735 Brgy. Kaybiga Caloocan City 207735 Lot 22 Blk. 19 327.00 229 Manotok Estate Corporation/207736 Brgy. Kaybiga Caloocan City 207736 Lot 23 Blk. 19 228.00 230 Manotok Estate Corporation/207737 Brgy. Kaybiga Caloocan City 207737 Lot 24 Blk. 19 182.00 231 Manotok Estate Corporation/207738 Brgy. Kaybiga Caloocan City 207738 Lot 25 Blk. 19 135.00 234 Manotok Estate Corporation/207739 Brgy. Kaybiga Caloocan City 207739 Lot 26 Blk. 19 419.00 235 Manotok Estate Corporation/207740 Brgy. Kaybiga Caloocan City 207740 Lot 27 Blk. 19 232.00 236 Manotok Estate Corporation/207741 Brgy. Kaybiga Caloocan City 207741 Lot 28 Blk. 19 390.00 237 Manotok Estate Corporation/207742 Brgy. Kaybiga Caloocan City 207742 Lot 1 Blk. 20 402.00 238 Manotok Estate Corporation/207743 Brgy. Kaybiga Caloocan City 207743 Lot 2 Blk. 20 152.00 239 Manotok Estate Corporation/207744 Brgy. Kaybiga Caloocan City 207744 Lot 3 Blk. 20 150.00 240 Manotok Estate Corporation/207745 Brgy. Kaybiga Caloocan City 207745 Lot 4 Blk. 20 150.00 241 Manotok Estate Corporation/207746 Brgy. Kaybiga Caloocan City 207746 Lot 5 Blk. 20 150.00 242 Manotok Estate Corporation/207747 Brgy. Kaybiga Caloocan City 207747 Lot 6 Blk. 20 150.00 243 Manotok Estate Corporation/207748 Brgy. Kaybiga Caloocan City 207748 Lot 7 Blk. 20 150.00 244 Manotok Estate Corporation/207749 Brgy. Kaybiga Caloocan City 207749 Lot 8 Blk. 20 150.00 245 Manotok Estate Corporation/207750 Brgy. Kaybiga Caloocan City 207750 Lot 9 Blk. 20 150.00 246 Manotok Estate Corporation/207751 Brgy. Kaybiga Caloocan City 207751 Lot 10 Blk. 20 150.00 247 Manotok Estate Corporation/207752 Brgy. Kaybiga Caloocan City 207752 Lot 11 Blk. 20 150.00 248 Manotok Estate Corporation/207753 Brgy. Kaybiga Caloocan City 207753 Lot 12 Blk. 20 150.00 249 Manotok Estate Corporation/207754 Brgy. Kaybiga Caloocan City 207754 Lot 13 Blk. 20 150.00 250 Manotok Estate Corporation/207755 Brgy. Kaybiga Caloocan City 207755 Lot 14 Blk. 20 183.00 251 Manotok Estate Corporation/207756 Brgy. Kaybiga Caloocan City 207756 Lot 15 Blk. 20 212.00 252 Manotok Estate Corporation/207757 Brgy. Kaybiga Caloocan City 207757 Lot 16 Blk. 20 150.00 253 Manotok Estate Corporation/207758 Brgy. Kaybiga Caloocan City 207758 Lot 17 Blk. 20 150.00 254 Manotok Estate Corporation/207759 Brgy. Kaybiga Caloocan City 207759 Lot 18 Blk. 20 105.00 255 Manotok Estate Corporation/207760 Brgy. Kaybiga Caloocan City 207760 Lot 19 Blk. 20 549.00 256 Manotok Estate Corporation/207761 Brgy. Kaybiga Caloocan City 207761 Lot 1 Blk. 21 247.00 257 Manotok Estate Corporation/207762 Brgy. Kaybiga Caloocan City 207762 Lot 2 Blk. 21 154.00 258 Manotok Estate Corporation/207763 Brgy. Kaybiga Caloocan City 207763 Lot 3 Blk. 21 150.00 259 Manotok Estate Corporation/207764 Brgy. Kaybiga Caloocan City 207764 Lot 4 Blk. 21 150.00 260 Manotok Estate Corporation/207765 Brgy. Kaybiga Caloocan City 207765 Lot 5 Blk. 21 150.00 261 Manotok Estate Corporation/207766 Brgy. Kaybiga Caloocan City 207766 Lot 6 Blk. 21 150.00 262 Manotok Estate Corporation/207767 Brgy. Kaybiga Caloocan City 207767 Lot 7 Blk. 21 150.00 263 Manotok Estate Corporation/207768 Brgy. Kaybiga Caloocan City 207768 Lot 8 Blk. 21 150.00 264 Manotok Estate Corporation/207769 Brgy. Kaybiga Caloocan City 207769 Lot 9 Blk. 21 150.00 265 Manotok Estate Corporation/207770 Brgy. Kaybiga Caloocan City 207770 Lot 10 Blk. 21 150.00 266 Manotok Estate Corporation/207771 Brgy. Kaybiga Caloocan City 207771 Lot 11 Blk. 21 150.00 267 Manotok Estate Corporation/207772 Brgy. Kaybiga Caloocan City 207772 Lot 12 Blk. 21 150.00 268 Manotok Estate Corporation/207773 Brgy. Kaybiga Caloocan City 207773 Lot 13 Blk. 21 150.00 269 Manotok Estate Corporation/207774 Brgy. Kaybiga Caloocan City 207774 Lot 14 Blk. 21 150.00 270 Manotok Estate Corporation/207775 Brgy. Kaybiga Caloocan City 207775 Lot 15 Blk. 21 150.00 271 Manotok Estate Corporation/207776 Brgy. Kaybiga Caloocan City 207776 Lot 16 Blk. 21 150.00 272 Manotok Estate Corporation/207777 Brgy. Kaybiga Caloocan City 207777 Lot 17 Blk. 21 132.00 273 Manotok Estate Corporation/207778 Brgy. Kaybiga Caloocan City 207778 Lot 18 Blk. 21 150.00 274 Manotok Estate Corporation/207779 Brgy. Kaybiga Caloocan City 207779 Lot 19 Blk. 21 572.00 275 Manotok Estate Corporation/207780 Brgy. Kaybiga Caloocan City 207780 Lot 1 Blk. 22 187.00 276 Manotok Estate Corporation/207781 Brgy. Kaybiga Caloocan City 207781 Lot 2 Blk. 22 187.00 277 Manotok Estate Corporation/207782 Brgy. Kaybiga Caloocan City 207782 Lot 3 Blk. 22 150.00 278 Manotok Estate Corporation/207783 Brgy. Kaybiga Caloocan City 207783 Lot 4 Blk. 22 150.00 279 Manotok Estate Corporation/207784 Brgy. Kaybiga Caloocan City 207784 Lot 5 Blk. 22 168.00 280 Manotok Estate Corporation/207785 Brgy. Kaybiga Caloocan City 207785 Lot 6 Blk. 22 201.00 281 Manotok Estate Corporation/207786 Brgy. Kaybiga Caloocan City 207786 Lot 7 Blk. 22 224.00 282 Manotok Estate Corporation/207787 Brgy. Kaybiga Caloocan City 207787 Lot 8 Blk. 22 203.00 283 Manotok Estate Corporation/207788 Brgy. Kaybiga Caloocan City 207788 Lot 9 Blk. 22 205.00 284 Manotok Estate Corporation/207789 Brgy. Kaybiga Caloocan City 207789 Lot 10 Blk. 22 186.00 285 Manotok Estate Corporation/207790 Brgy. Kaybiga Caloocan City 207790 Lot 11 Blk. 22 153.00 286 Manotok Estate Corporation/207791 Brgy. Kaybiga Caloocan City 207791 Lot 12 Blk. 22 181.00 287 Manotok Estate Corporation/207792 Brgy. Kaybiga Caloocan City 207792 Lot 13 Blk. 22 379.00 288 Manotok Estate Corporation/207795 Brgy. Kaybiga Caloocan City 207795 Rd. Lot 2 5,226.00 289 Manotok Estate Corporation/207804 Brgy. Kaybiga Caloocan City 207804 Rd. Lot 11 4,722.00 290 Manotok Estate Corporation/207805 Brgy. Kaybiga Caloocan City 207805 Rd. Lot 12 940.00 291 Manotok Estate Corporation/207806 Brgy. Kaybiga Caloocan City 207806 Rd. Lot 13 1,646.00 292 Manotok Estate Corporation/207807 Brgy. Kaybiga Caloocan City 207807 Rd. Lot 14 1,753.00 293 Manotok Estate Corporation/207808 Brgy. Kaybiga Caloocan City 207808 Rd. Lot 15 1,780.00 294 Manotok Estate Corporation/207809 Brgy. Kaybiga Caloocan City 207809 Rd. Lot 16 1,808.00 295 Manotok Estate Corporation/207810 Brgy. Kaybiga Caloocan City 207810 Rd. Lot 17 1,825.00 296 Manotok Estate Corporation/207811 Brgy. Kaybiga Caloocan City 207811 Rd. Lot 18 936.00 297 Manotok Estate Corporation/207812 Brgy. Kaybiga Caloocan City 207812 Rd. Lot 19 1,374.00 298 Manotok Estate Corporation/207813 Brgy. Kaybiga Caloocan City 207813 Rd. Lot 20 927.00 299 Manotok Estate Corporation/207814 Brgy. Kaybiga Caloocan City 207814 Alley Lot 1 55.00 300 Manotok Estate Corporation/207815 Brgy. Kaybiga Caloocan City 207815 Alley Lot 2 54.00 301 Manotok Estate Corporation/207816 Brgy. Kaybiga Caloocan City 207816 Alley Lot 3 75.00