Verzontal Builders, Inc.

January 6, 2016 BIR RULING NO. 001-16 RA 7279; BIR Ruling No. 473-2014 Verzontal Builders, Inc. Bagumbayan, Daraga, Albay Attention: Dennis G. Macandog Gentlemen : This refers to the letter of Atty. Sinforoso R. Pagunsan, Chief of Staff of the Office of the General Manager of National Housing Authority (NHA) dated November 5, 2014 requesting issuance of Certificate of Tax Exemption for the Kinablangan Village located at Brgy. Kinablangan, Baganga, Davao Oriental pursuant to Republic Act (R.A.) No. 7279, otherwise known as the "Urban Development and Housing Act of 1992". Documents submitted show that Dennis G. Macandog married to Kay Given P. Macandog and Verzontal Builders, Inc. (hereinafter referred to as Landowners) are the registered owners of parcels of land covered by three (3) Original Certificates of Title (OCT) located at Brgy. Kinablangan, Baganga, Davao Oriental, to wit: Landowners OCT Area (sq. m.) Dennis G. Macandog, married to Kay Given P. Macandog CARP 2014000144 49,000 Dennis G. Macandog, married to Kay Given P. Macandog CARP 2014000145 21,000 Dennis G. Macandog, married to Kay Given P. Macandog CARP 2014000146 40,000 Total Area 110,000 all issued by the Registry of Deeds for the Province of Davao Oriental. Deed of Absolute of Sale was executed by and between the landowners and the NHA, whereby the landowners transferred and conveyed the above mentioned properties, to wit: Landowners Date of Deed of OCT Consideration Absolute Sale (PhP) CARP 2014000144, CARP 2014000145 Dennis G. Macandog married & CARP to Kay Given P. Macandog February 28, 2014 2014000146 80,740,000.00 On March 12, 2014, a Contract Agreement was executed by and between Verzontal Builders, Inc. (TIN 431-145-493-000) and Kinablangan Village Homeowners Association, Inc.,a homeowner's organization registered with the Housing and Land Use Regulatory Board (HLURB),whereby Verzontal Builders, Inc. offered its services to the families who are members of Kinablangan Village Homeowners Association, Inc. by delivering developed homelots and completed housing units under the TS Pablo Rehabilitation Plan (PRP). cHDAIS The purchased developed lots and completed housing units shall be financed through the Community Initiative Approach Program (CIAP) of the NHA for Two Hundred Twenty Thousand Pesos (P220,000.00) for every developed lot and completed housing unit per family. Moreover, on May 28, 2014, a Memorandum of Agreement 1 (MOA) was executed by and among, Verzontal Builders, Inc.,as the landowner/developer, Kinablangan Village Homeowners Association, Inc.,as the beneficiaries, 2 and the NHA, as sole national government agency engaged in direct housing production mandated to meet the housing needs of the low and marginal income families and to focus its efforts towards the housing needs of the lowest 30% of the urban population. Under the MOA, qualified members 3 of Kinablangan Village Homeowners Association, Inc. shall be provided by the NHA with a financial grant under the TSPRP through the CIAP for the acquisition of developed lots with completed housing units in the amount of Two Hundred Twenty Thousand Pesos (P220,000.00) per house and lot package of 60.00 square meter lot area and a house floor area of 22.00 square meter Duplex-type model. On October 15, 2014, Verzontal Builders, Inc. and the NHA executed a Deed of Absolute Sale whereby the former, transferred and conveyed Seven Hundred Thirty Four (734) developed lots with an aggregate area of One Hundred Ten Thousand square meters (110,000 sq.m.) covered by OCT Nos. CARP 2014000144, 4 CARP 2014000145 5 and CARP 2014000146 6 to NHA at an agreed price of Eighty Million Seven Hundred Forty Thousand Pesos (P80,740,000.00). In reply, please be informed that pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279, pertinent portions of which state that: "Sec. 19. Incentives for the National Housing Authority . The National Housing Authority, being the primary government agency in charge of providing housing for the underprivileged and homeless, shall be exempted from the payment of all fees and charges of any kind, whether local or national, such as income and realty taxes. All documents or contracts executed by and in favor of the National Housing Authority shall also be exempt from the payment of documentary stamp tax and registration fees, including fees required for the issuance of transfer certificates of title. "Sec. 20. Incentives for Private Sector Participating in Socialized Housing . To encourage greater private sector participation in socialized housing and further reduce the cost of housing units for the benefit of the underprivileged and homeless, the following incentives shall be extended to the private sector: xxx xxx xxx "(d) Exemption from the payment of the following: (1) Project-related income taxes; (2) Capital Gains Tax; (3) Value-added tax for the project contractor concerned;" Moreover, pertinent portions of RMC No. 42-01 dated October 5, 2001, provide, viz. : xxx xxx xxx A. National Housing Authority (NHA) The NHA, being the primary government agency in charge of providing housing for the underprivileged and homeless citizens shall be exempted from the payment of the following national internal revenue taxes: (1) ... (2) Documentary stamp tax on sales transactions executed by and in favor of the NHA in connection with socialized housing projects. Since Section 19 of R.A. 7279 exempts "all documents or contracts executed by and in favor of the NHA," the exemption from documentary stamp tax extends to the other party (either seller or buyer) that is dealing or transacting with the NHA. xxx xxx xxx Sale by the Landowners to NHA The owner of the raw land is exempt from the payment of capital gains tax or the withholding tax under Revenue Regulations No. 2-98, as amended, on the conveyance of the parcel of land for use in the aforesaid socialized housing project. (BIR Ruling No. 473-2014 dated November 24, 2014) Accordingly, the sale by the landowners to NHA of the subject properties covered by OCT Nos. CARP 2014000144, CARP 2014000145 and CARP 2014000146 is exempt from the payment of capital gains tax imposed under Sec. 24 (D) of the Tax Code of 1997, as amended or creditable withholding tax under Revenue Regulations No. 2-98, as amended. The exemption from documentary stamp tax of NHA in connection with any of its socialized housing project extends to the other party (either seller or buyer) that deals or transacts with the NHA. Consequently, since NHA is a party to the sale, no documentary stamp tax shall be due on such sale, either on NHA or the party with which NHA is transacting. Accordingly, the transfer by the landowners to NHA of the subject properties covered by OCT Nos. CARP 2014000144, CARP 2014000145 and CARP 2014000146, is, likewise, exempt from the payment of documentary stamp tax under Section 196 of the Tax Code of 1997, as amended. (BIR Ruling No. 473-2014 dated November 24, 2014) ISHCcT Upon application for exemption, a lien on the titles of the land shall be annotated by the Register of Deeds having jurisdiction over the properties, to the effect that the same is to be applied or is being applied to socialized housing project pursuant to RA 7279. Please take note that this ruling is never intended and shall not be construed as giving authority to the concerned Register of Deeds to effect transfer of the land in the name of the buyer without the necessary certificate of authority to register issued by this Bureau. In this regard, this ruling shall be presented to the Revenue District Office (RDO) concerned in order for the latter to issue the Certificate Authorizing Registration (CAR) after the submission of the requirement provided under RMO 15-2003. Transaction between Verzontal Builders, Inc. and NHA The developer of properties who sell its properties for use in a socialized housing project are exempt from the payment of project-related income taxes. Such being the case, the sale of Verzontal Builders, Inc. to NHA of 734 developed lots on the 110,000 sq.m. of the subject properties is exempt from the capital gains tax, project-related income taxes and consequently from withholding tax. Upon issuance of this letter of exemption, and upon registration of the documents of sale, a lien on the Certificates of Title of the land to be issued in the name of the NHA shall be caused to be annotated by the Register of Deeds having jurisdiction over the properties, to the effect that the said properties shall be used for socialized housing pursuant to R.A. No. 7279. (BIR Ruling No. 473-2014 dated November 24, 2014) The exemption from documentary stamp tax of NHA in connection with any of its socialized housing project extends to the other party (either seller or buyer) that deals or transacts with the NHA. Consequently, since NHA is a party to the sale, no documentary stamp tax shall be due on such sale, either on NHA or the party with which NHA is transacting. Accordingly, the transfer by Verzontal Builders, Inc. to NHA of 734 developed lots on the 110,000 sq.m. of the subject properties is concerned, is likewise exempt from documentary stamp tax imposed under Section 196 of the Tax Code of 1997, as amended. (BIR Ruling No. 473-2014 dated November 24, 2014) Pursuant to Section 20 (d) (3) of RA 7279, the transfer/sale by Verzontal Builders, Inc. 734 developed lots on the 110,000 sq.m. of the subject properties in favor of NHA shall be exempt from VAT. However, its purchases of goods/articles shall be subject to VAT, even if the said purchases are to be used for the socialized housing project, since VAT is an indirect tax which can be passed on by the seller of the goods/services. Moreover, it shall be understood that Verzontal Builders, Inc. must issue non-VAT official receipts on its gross receipts from the said socialized housing project. 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, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX Lists of Validated Names for NHA Barangay Kinablangan 1. SAMSON SR. TADAOQUE 2. FELIX M. TAHONIRA 3. ROMEO TOLEDO TEJERO 4. RECTO SERDAN TELEBES 5. MA. LUZ CALIG-ONAN TICONG 6. FELOMINA VILLACARLOS TOROBA 7. SANNY B. TRANQUILAN 8. ROME ANDAMON TRANQUILAN 9. MYLA EMAM-ASA TULINGAN 10. BERNARDO BINANGNANG TULINGAN 11. MA. FLORDELIZA MAGLANA TULINGAN 12. FREDIWENDA BINANGNAG TULINGAN 13. REYNALDO V. TULINGAN 14. RAMONCITO JR. TULINGAN 15. ANTONIO SR. LOTIBA UDTOHAN 16. CRESO MORILLA UDTOHAN CAacTH 17. RENATO CANSANAS UMAMBAC 18. ARMEN GARAY UMAMBAC 19. CARLITO NASTOR UNTOA 20. CEFRIANO RECITAS VARGAS 21. RENEBOY CUBAY VENCI 22. RAQUITA FRANCISCO VILLA CARLOS 23. JOEL ARABE VILLALOBOS 24. CESAR VILLAREN 25. ROMEO PAGADUAN ZABALA 26. ROWENA LORETO BANCI 27. EDIL SR. CLAVE ROJAS 28. ROGELIO GONZALES CERVANTES 29. MARILOU MANUG AGUILAR 30. ALICIL AGNER AGUIRAN 31. JOSEPH BAGWASAN AGUIS 32. ALBERTO MALI ALABA 33. JOEL AVANZA ALBARACIN 34. LIBRADO AVANZA ALBARACIN 35. ARISH CAHAR ANDOY 36. JOEVANIE APORBO ANDOY 37. DOMINADOR BOHOL APEQUE 38. ERMENIO BOHOL APEQUE 39. HERMENIO BAGWASAN APEQUE 40. ABDULA ARABE 41. DOMINADOR III BAGWASAN ASOQUE 42. HILBERTO B. ASOQUE 43. ROY JR. CALSA BACALSO 44. EDUARDO SUAN SING BANDIBAS 45. SIMPLECIO CATALANUA BAOC 46. TITO MATURAN BAUTISTA 47. EIKE GUERERO AGNER BITAC 48. ELEUTERIO SERDAN BOHOL 49. LLOYD LINAZA BOTOLAN 50. FELIZARDO JUNREY CABRERA 51. CRIS BAGWASAN CALIG-ONAN 52. ROEL AGUILON COLE 53. ARCENIO NERVES COREA 54. FRANKLIN MATURAN COREA 55. ROLAND REBUCAS CUBIAN 56. VANISSA IBAEZ CUTAMURA 57. IGNACIO DELOS ARCOS 58. LUZVIMINDA LOPEZ ESCUDERO 59. DANIEL BOHOL ESPINOSA 60. EDILMA JAPITAN GALINDO 61. ERNESTO PARAGUE GAYUMA 62. ARTEMIO BOHOL GEORGE 63. DANILO M. GUERGIO 64. JOSEPH CORDOVA HERMOGINO 65. LOLITA AJOS HINAUTAN 66. NANTE BAGWASAN HOCSON 67. JOSEPH PETEROS HUGIS 68. FLORIDA PINGAO IBAEZ 69. ANALYN CUBERO IBAEZ 70. FRANKLEN IGNACIO IBAEZ 71. RUEL SUMAMBOT IBAEZ 72. RONIE SUMAMBOT IBAEZ 73. RANILO ADLAWAN IBAEZ 74. JONNA IBAEZ 75. SAMUEL LANABAN 76. NILBERT PONGARON LANZADERAS 77. PHILIP TUANI LANZADERAS 78. ALEXANDER SECARRO LEMIT 79. GUILBERT G. LENTI 80. JIMMY PATIGA LINAZA 81. RECARIDO LINAZA 82. CRISTINO R. LINGO IAETDc 83. NORBERTO AGUILON LLAMES 84. JOEY FONTILLAS LORETO 85. JOEBERT FONTILLAS LORETO 86. JAIME JR. MAHUMOC LOZADAS 87. JAIME SR. BAGWASAN LOZADAS 88. ANTONIO LUBRIO LOZADAS 89. JUDY M. LUMAGOD 90. RENATO GUSILA MALINTAD 91. ROBERT AGUILON MANCHING 92. MIGUEL DIANSAY MANGIN 93. ALEJANDRO LIBRADA MANUG 94. RONLAD MALAKI MARAGAAS 95. NELMA BOHOL MASAMAYOR 96. DANTE PLAZA MASAUDING 97. MARLON LANCIAN MATURAN 98. DENNIS MACEDA MELLOMIDA 99. MYRNA PETEROS MILLAN 100. ARNEL IGNACIO MOSQUITE 101. LAURA ESULIM ONO-ON 102. ROMER DANGI ORTIZ 103. RICHARD CORPUZ PACIFICO 104. ROLANDO CABER PAGHUNASAN 105. ROLANDO KAHILE PALERO 106. FLORO RECITAS PATIGA 107. BEMBOY COREA PEJI 108. LING MACA PELLANO 109. ANTONIO PEREZ 110. WILFREDO JR. DIALA PETEROS 111. GUILBERT DIALA PETEROS 112. MARIETA CALIG-ONAN PETEROS 113. MILRICK VILLAMOR PETEROS 114. MARLYN DIALA PETEROS 115. PEDRO CASADAS POLBO 116. MARK DUTERTE POLINAR 117. ESPIRIDION VILLANUEVA 118. JOEL BAGWASAN RESTIFICAR 119. ARNEL RESTIFICAR RINCONADA 120. LEONARDA RULE RINCONADA 121. LUZVIMINDA MANTE RINCONADA 122. JOVEL DONATO ROJAS 123. REYNANTE SIBLOS SABANDAL 124. JOSE SR. MANTE SABANDAL 125. JOSE GARAY SABANDAL 126. MOHAGEL GARAY SAHIPA 127. DENNIS QUINILLO SALUMBRO 128. RETCHIE CORDOVA SAMONTE 129. RODRIGO BAGWASAN SAMONTE 130. CRISTINE SUSON SAMOYA 131. WENDELINA CORPUZ SANTISAS 132. ROLDAN IGNACIO SAVELLANO 133. MARLO LINGAYA SAYMAN 134. ANDRES SR. GARCIA SEAL 135. AMESHEL BOHOL SERDAN 136. ALMEL APEQUE SERDAN 137. JOEL SIGNO 138. NESTOR ULIOS SINAHON 139. OSCAR GARAY SINDO 140. MARIO C. SURABIA 141. EDDIE MANGADLO TIMBANGCAYA 142. RONIE CATIPAY TOLIDANO 143. JESSIE MOSONAY TRANQUILAN 144. ASHELEY PAGADUAN TATAD 145. ARNEL LUTIBA UDTOHAN 146. ROMEO CARPENTEROS YBAEZ 147. KIM JEAN BOHOL 148. MARIO BOHOL APIQUE DcHSEa 149. MARIA BAUTISTA CALIG-ONAN 150. PEGENIA PETEROS COSCOS 151. AMPARO BARREDA 152. VALENTIN AORAS BANGATE 153. CHARLIE BATION IMPAS 154. JOSEPH RESTIFICAR 155. DOMINGO IGNACIO 156. MARIA CALIG-ONAN 157. EDUARD CABATLAO BUHAT 158. RITCHIE CERVANTEZ 159. EDCEL CABRERA 160. CHARLIE BATION IMPOS 161. GERALD NALOPANO 162. EDCEL CABRERA 163. VICTORIA CABATLAO PLAZA 164. HONEY SIBLOS SUSON 165. KEMUEL SIBLOS SAMOYA 166. LINA SUSON 167. BILL MORALES AGUILAR 168. ALAN BANATE ALILING 169. JUNAVIE MARABELES ALKUINO/JACK BAUCAN BANDAYONAN 170. BERTOLFO MENDORONDO ALKUINO 171. RICKY TAMPOS ALONDE 172. JOCEL MAE BUSTAMANTE ALVIOLA/MARIO JR. AMARILLO TORREFRANCA 173. EVANGELINE MENDOZA AMARILLO 174. DOMINADOR SR. SARABIA AMARILLO 175. DANIEL SR. SEGOVIA AMPARADO 176. ROLANDO CAHATIAN ARCAY 177. MARILOU ALLINYAR ASES/ALEX DIGAMO DAGANATO 178. ERLINDA GAMBONG ATIGAGOS 179. JULIUS POL BAGWASAN 180. NORBERTO SR. VELLAFLOR BAGWASAN 181. JOYNE SR. HINAUTAN BAGWASAN 182. FELISIMO NUEZ BAGWASAN 183. JERRY HINAUTAN BAGWASAN 184. LENIE PUTAO BANDAYANON/FRANCIS PLAZA SUMAMBOT 185. RUBY GOMEZ BANUELOS 186. BONIFACIO JR. RIEALDO BATAUSA 187. SANTIAGO BELTRAN CAETE 188. JUBELYN MONTES CASTRO/ANTOMIO CALO DAGANATO 189. ALBERTO JR. DEGAMO DAGANATO 190. ANTONIO BENDEJO DAGANATO 191. BENIGNO JR. TABTALO DAGANATO 192. ZARARIO HINGABAY DANTE 193. HARIET MORALES DELA CRUZ/VANDOL RIVERA PAPAROL 194. RONNIE BELTRAN DELA CRUZ 195. JASON ALINBON DUMAT 196. MAHINCIO LINAY DUMAT 197. JEMAR ALIMBON DUMAT 198. FERNANDO UGSOD ELICOT 199. SOTERO MORYENTE GARCIA 200. GILBERT ABAYUN GARCIA 201. CARLITO OLOFERNES GONZALES 202. JOLIGIO SR. CALIGAW GUARIEL 203. HEDIO MONTILDE GUMUBAO 204. FELICIANO DUMOS HARINA 205. EDUVEJES SR. CAETE HINALDO 206. PAMELA GONZALES IGNACIO 207. JOCEL GUARTEL LADIO 208. RICHARD SR. DELOYOLA LAMOSTE 209. DANIEL SANGO LESMORAS 210. RUEL OBATONON MALAZARTE 211. DELFIN MATILAC MANGUIOB 212. SOLIDAD ALIMBON MANGUIOB 213. GONZALO MANGUIOB SCaITA 214. MITCHORA SAYMAN MANGUIOB 215. PASIPEKO SAYMAN MANGUIOB 216. JERRY EBANGELIO MAZO 217. RINGGO BELTRAN MONDAS 218. ROGELIO ABENIDO MONDAS 219. SOFRONIO SR. PABNAYA NIMBRES 220. GEORGE MENIL OLOFERES 221. MARIBETH AGUNDO RETULA 222. EDMUNDO ALVINES ROSAA 223. JONAN BUSTAMANTE SAYMAN 224. MERVIN PANSAON SAYMAN 225. EDGAR QUE SAYMAN 226. HERMEGILDO QUIMSON SAYSON 227. GODDIE SHAWN JABILLO PACALDO 228. GERONIMO SR. SAYMAN PAJAL 229. ARTURO PLAZA PANDILI 230. SANTOS ATILLANO PANUNCILLO 231. MARGIEN BTIANCELA SINGO 232. TAYOM MARLON SINGSON 233. LORNA ROZO SOTTO 234. CELSO ORONGAN SUMAYLO 235. RAFAEL GABI TORREFRANCA 236. MARIO SR. GABI TORREFRANCA 237. AMBROSIO FRANCISCO TORRETA 238. RONALDO GARCIA TORRETA 239. BERNARDO ELHANBRE VARRON 240. ROGELIO SEMPORIOS VERDEFLOR 241. BERNARDO SR. NARISMA VERDEFLOR 242. CARLOS SR. DAHAN WENCESLAO 243. RAUL MANGUIIOB GUMOBAO 244. MIGUEL JR. AVENIDO SANCHEZ 245. EDITHA MONDAS GARCIA/RODOLFO ALFONSO MAWO 246. JOSE DELA CRUZ GARCIA 247. MARIO ROJO FORMENTERA 248. APOLONIO HINAYON OALO 249. BENJAMIN CAMACHO GARCIA 250. JULITO CATIPUNAN LANCIAN 251. BENJAMIN SR. NATCHER OLOFERES 252. CRISTOTO RUALES AZONA 253. FELICIANA TAGSIP BELTRAN 254. MANILYN EMPUESTO ALBIA/EMMANUEL CORDONA IPONG 255. ALBERTO ARAUCES 256. ROMMEL SR. DELASALDI ARCULAR 257. RICHARD DELA SALDE AREULAR 258. JUDITH GARCIA ARROYO 259. IRENEO ARCO ALBINGCO 260. ALVINA PANSAON ARANSIS 261. ABELLO CABATLAO AYUBA 262. ROSIE CIFRA BETE/MICHAEL CARTAGENA DINOY 263. RODRIGO BERSABAL BETE 264. RITCHIE CIFRA BETE 265. AIZA CABATLAO CASTRO 266. ROBERT ROMER CATAGASAN 267. ROSWELL PEPE CRISTINO/ENGELBERTO WENCESLAO PANSAON 268. ROMER BELTRAN DELA CRUZ 269. MARLOU PANSAON DUMALI 270. RACHEL ROALES DUMAY/BRYAN ESTRELLA SARABUSING 271. RACHEL ROALES DUMAY/BRYAN ESTRELLA SARABUSING 272. ALAN ALUDO EPONG 273. LEBETH YAMSON FABIAA/GILBERT MAGALE DELOS SANTOS 274. LEONCIO SAFICO FABIAA 275. EVARISTO MAURENTE GARCIA 276. DINDO CIFRA GARCIA 277. EVARESTO JR. CAETE GARCIA 278. RAMIL SR. SOLIS GUARDE 279. MARIA ALUDO IPONG aTHCSE 280. ESTEFANY CORDOVA IPONG/JUNRIL FLORENDO VARGAS 281. ERNIETO CORDOVA IPONG 282. ARDIE MANGORNONG ISRAEL 283. SAMSON SR. ALAO MASAUDING 284. JANETH CIPRA MENDOZA 285. ZENAIDA PATINDOL MENDOZA 286. JOSEPH LORDAN MONTES 287. AMIROSE GERALDA OLOTERNES 288. EDILBERTO SR. DURAY OTACAN 289. ZELDA VILLA PAA LELIS/REYNALD GILDO AMOR 290. JOAN BALOTOS LIGASAN/EDILBERTO SR. REAL OTACAN 291. ANALIZA SAWAN MARANGUN/ROEL BELLACURA GALVEZ 292. CELSO CATIPUNAN MASAUDING 293. ALEJANDRO SAGOT QUEZONA 294. ANGELITO SAGOT QUEZONA 295. MARVIN DAGAANG QUIROBIN 296. ARMANDO WENCESLAO RIVAS 297. ROMEO BANQUE SAGOT 298. RICARDO SR. SANGLITA SARABPOSING 299. ELLARIS LAMOSTE SAYMAN 300. DARWIN ONGCOY SAYMAN 301. SAMSON SR. BUSTAMANTE SAYMAN 302. JESTY PEPE SAYSON 303. MIAROSE MATING SIMPORIOS/PACIPICO SULADAS LINO 304. TEOFILO CATAGASA SIMPORIOS 305. ALFREDO LAYUHAW VILLAPAA 306. ABELLO VENUS/AMELITO ALOOD IPONG 307. FREDELYN VILLAVER ABELLO/JOEL JALLA HIBAYA 308. LYDIA BARREZA ABION 309. KIMBERLY MENDOZA ALSI/JHONRIEL BANDAYANON VILLAMOR 310. ANTONIO MONTES CLAROS ALUDO 311. ALLAN PEPE AMARILLO 312. CLAIRE JEAN MENDOZA AMARILLO/DANILO SUAREZ PANGARAL AHDacC 313. ALBERT PEPE AMARILLO 314. ENOCENCIO SARABIA AMRAILLLO 315. RICKY SARABIA AMRILLO 316. ERLINDA MANGUIOB AQUINO 317. RUBEN SR. PANSAON ARANCES 318. ALFREDO JR. DELA SALDE ARCULAR 319. DINA DELA SALDE ARCULAR 320. PATSIE REAL ARNADO/JASON NGOJO PUTAO 321. SOLIDAD GUMUBAO AMOREN 322. GILBERT AQUINO ANDO 323. LLOYD EVAN BAMBESA AORA 324. JONATHAN DALUG-DOG ARROYO 325. REYNALDO GAMBONG ATIBAGOS 326. KIM AMIZONA BAGTAO 327. DONNA CABRERA BAGATAO/JAMES BRIAN BACOL MAGBIRAY 328. JOAN CABRERA BAGATAO/ANTHONY GATO MONTAJES 329. ROY AMEZONA BAGATAO 330. JOSEPH SORIO BALUCOS 331. MARY JOY SAYMAN BANDAYANON 332. JULIE SAYMAN BANDAYANON 333. RELLE GLORIA BANDAYANON 334. NOEMI LUNAY BANNDAYANON/LITO CIFRA GARCIA 335. RAUL ONTUA BANDAYANON 336. DALMACIO SAYMAN BANDAYANON 337. JENISA NANGLAY BANSANONG/BERNARDO MUNDAS GARCIA 338. MECHELLE CABATLAO BASINGAN/RONALD PUTAO BANDAYANON 339. DANILO CASTILLO BENTAYAO 340. JERY SEMINA BOHOL 341. ROGELIO SIMENA BOHOL/MARILYN DE LOYOLA LAMOSTE 342. VICTOR GAPOL CAHAMA 343. LARRY BOY RAMIREZ CAMAYANG 344. CHARLIE CARDOBA 345. BABY MEL SAPINI CARMEN/EDSON CORDOVA PANSAON 346. LUCRISIANO GLORIA CASTILLON 347. ELMER EGLORIA CASTILLON 348. GULBERT GLORIA CASTILLON 349. AIKO CABATLAO CASTRO 350. JUNAR SR. MAMILIC CATAGASAN 351. RAUL OSTUYO CATIPUNAN 352. GUILLERMA RANIS CATAGASAN 353. RICHAM CAETE CATIPUNAN 354. ROGELIO RECITAS CIFRA 355. RONEL BOHOL CIFRA 356. NARCISO TUNGA CIFRA 357. ARNEL DIGAMO DAGANATO 358. RONALD DEGAMO DAGANATO 359. DIOSDADO FERRANDO DAGSO 360. ADONES MONDAS DANTE 361. METERLYN MONTILDE DELA CRUZ 362. ROWENA BELTRAN DELA CRUZ 363. NESTOR MORENO DELA CRUZ 364. ARNOLD MONTILDE DELA CRUZ 365. OSIAS PUNGKOL DIGAMO 366. LINDA UGSON ELICOT 367. BENIDO ALAMPAYAN ENODIO 368. CASTOLO BALABAG EYOG 369. EVELYN YAMSON FABIAA/JAYSON SOREO BALUCOS 370. PEDRO SAYMAN GALINDO 371. ARNEL ECHAVEZ GALLARON 372. JUMMAR BALUOS GALVEZ 373. DANDY MANGUIOB GARCIA 374. ISIDRO SR. CIFRA GARCIA 375. ESTILITO SR. RAPIAN GARCIA 376. EDWIN CAETE GARCIA/JENNIFERV MALOK IDOROT 377. MILAGROS BALBUENA GILDO IDSEAH 378. JONNA MARIBELES GUARTEL/ROY LABASTIDA PUDPUD 379. AVIEL SAYMAN GUDIO 380. JOCELYN GUMOBAO GULIEZ/JUVINAL PEREZ HONOR 381. DANIEL TIN-AO GULLOS 382. EDGARDO MANGUIOB GUMOBAO 383. GUDOFREDO COMONIGO GUMUBAO 384. AIZA LOPEZ HARINA/DOMINGO LANCIAN PLAZA 385. PANFILO LIGAYA HINALOC 386. ANTONIO PEREZ HONOR 387. FRANCISCO IYOG IPONG 388. RUBEN MANGUB JABAGAT 389. MANUEL MARATA LAMOSTE 390. EDDIE ALVAR LANGCUYAN 391. RESTITUTA LARA LINAZA 392. AIDA BINANIAG LINAZA 393. JOY BAGCATIN LISON/JUNREY HINALOC SANCHEZ 394. ROSALENDA MAMILIC LUPING 395. FELICITAS PEREZ MABALAT 396. VIVENCIO MASBAD MALAZARTE 397. JELSON MALOMPON MALIMBOG 398. CERELO JULIUS ENRIQUEZ MANGINLAUD 399. EMILLIA ANDRADI MANGORNONG 400. MARCOS MANGUIOB MANGUB 401. LOIDA MALLORCA MANGUIOB 402. FRANCISCO CAPOPOT MANGUIOB 403. JERALD GONZAGA MARQUEZ/GINA MAE CIFRA GARCIA 404. OLISTER MONDAS MATILAC 405. RENE PATINDOL MENDOZA 406. RENATO PEROTE MONTILDE 407. ROMANA HINALOC OLANDREA 408. BENJAMIN JR. ANGGOT OLOFERNES 409. AQUILINO NUDALO OLOFERNES 410. ROBERTO TINDAY OSNAN 411. HENRY TINDUGAN PADILLA 412. JOBAB BACALY PAGKAY 413. GERONIMO JR. SIMPORIOIS PAJAL 414. ERNIE SIMPORIIOIS PAJAL 415. GEORGE MANGUIOB PALLERA 416. ENGELBERTO SR. DURAY PANSAON 417. DOMINGGO MANGUIOB PANSAON 418. LORETO WENCESLAO PANSAON 419. RHEA PEDRABLANCA PARILLA/NARLITO LINAZA POL 420. NARCISO TACDER POL 421. CRISENCIO PLAZA PRADO 422. ALEJO LUMOGDANG PUN-AN 423. JUDY FERRANDO PUTAO 424. EDGAR CABACONG QUITOGA 425. ARMANDO RAPENIAN RANES 426. ABEL BAGWASAN RESTIFICAR 427. PHECIOSO TUMALON RIVAS 428. ELLY KING PANSAON ROURA 429. ELLARDO LIGID ROURA 430. ELIZABETH ALVINCO ROYO/JOEL PORTON BANDAYANO 431. JOEL SUMAYLO RUALES 432. LEOPOLDO AVILA RURAC 433. MICHELLE DAMOY SANTIAGO/DIOVANI MANGUIOB GARCIA 434. CERELA IGNACIO SAYMAN/ANTONIO BANDAYONAN PLAZA 435. ANECITO BANATE SAYMAN 436. ROBERT JOADIAN SIMPORIOS 437. CESAR CATAGASAN SIMPORIOS 438. SERGIO CATAGASAN SIMPORIOS 439. ISDRO CATAGASAN SIMPORIOS 440. SERGIO CATAGASAN SIMPORIOS 441. ENRIQUITA JABONILLA SOREO 442. MICHAEL BELBAO TAGANAS 443. ELMER DAUNGCAY TORING aCIHcD 444. EMMA AMARILLO TORREFRANCA/EDMOND RUSEL BALAGOLAN 445. MARIDETH AMARILLO TORREFRANCA 446. PEPITO NOBON VALDEZ 447. ROMEO SEMPORIOS VERDEFLOR 448. NESTOR DAJAN WENCESLAO 449. ELIZABETH ALVINCO ROYO 450. MILA G. SAYMAN 451. GREGGY LEE MANGUIOB BINANGNAN 452. ARIES PLAZA RUIZ 453. JOSE ONTUA ALILING 454. PABLO DONAIRE BAROSA 455. RUSSELL IBARRA BASINGAN 456. WILHELMINA SOBIACO BANDAYONAN/ALEJANDRO DUMAT BANDAYANON 457. REY MURPHY MANGUIOB AQUINO/VANESSA ROSE AMOR 458. NICANDRO MANGUIOB SAYMAN 459. JAPEE OTACAN SOLIS 460. WELMA KIAY MASANGUID 461. JAYSON MANGUB ALIMONG 462. JAY-AN MASUMPAD MANGUB 463. RONALDO OBATONON BANDAYANON/JESSICA GAMBONG BANDAYANON 464. POLICRONIO MANGUIOB BANDAYANON/EDELFERITA ANDO BANDAYANON 465. YANI MAJABA CABATLAO/ELBERT MANONGSONG BANDAYANON 466. LUCITA PANSAON BANDAYANON/AMBROSIO GLORIA BANDAYANON 467. AMANCIO JABAGAT GAMBONG 468. JEREMIAH OSNAN ORACION 469. SUSAN GUMOMBAL LANCIA/WINEFREDO LUNAY LANCIAN 470. LYDIA OLARTE BANDAYONAN 471. DAYLINDA GALVEZ MANGUIOB 472. DENNISE ALILING CIFRA 473. ALBERT ALUDO IPONG/JOAN CANUNAYON IPONG 474. NORMA MANGUIOB MANGUB/JOSE SILAWAN MANGUB 475. JUNER BODYONGANON BAGWASAN 476. MARCIANO AGUILON SAYMAN/MARY JEAN TERIO MORALES 477. ESMERALDA L. SUMALINAB 478. ELMA ROMA ONGCOY/RAMIL MAPUTOL ONGCOY 479. SHELLA EYRA GALVEZ 480. ELIZER MANGUIOB MANGUB/JEANY ALVAR 481. DALISAY BANDAYANON/VDA 482. JUSTINIANA MANGUIOB BANDAYANON 483. ERIC PALMAGIL 484. REMY GAMBONG MANGINLAUD/ERIC SUGANAN MANGINLAUD 485. ROMNICK LANABAN SAYMAN/FENILYN AVELLANOSA 486. JESSA GRACE MASUMPAD MANGUB/LASER JHON MANGUIOB DADANG 487. JOVEN MASUMPAD MANGUB/REA VILLAROEL MANGUB 488. JOFFER BOTOGON AGULAR/ARIAN DAWN MAUMBAS 489. LYSSA GECALE BAROSA 490. MERLINDA DOMINQUEZ GAMBONG/VDA 491. NORLITO LINASA POL/RHEA PEDRABANGKA PAVILLA 492. EULALIO NARISMA VERDEFLOR/DARIA SAYMAN VERDEFLOR 493. JONATHAN MANGUIOB SAYMAN 494. MILA GALVEZ SOBIACO/SOLFECIO TAYA SOBIACO 495. VIRGELIO ZAMBARNO OLAMIT 496. FELISIANA B. MONDAS 497. JERLYN OBATONON SAYMAN/MICHAEL LAMOSTE SAYMAN 498. WINABEL GALVEZ LUNAY 499. CHEVY FERRANDO LANCIAN/DRBORAHJAIM 500. JOEL OLEA MANUAT/FLORIFE SAYMAN 501. LUCIATA SAYMAN PANSAON 502. DELINA HERMOSO MAMILIC/JUANITO PANATREZ MAMILIC SR. 503. THELMA BALID COQUILLA/JOLITO REBALYA CONQUILLA 504. ERMILITA MANGADLAO PANSAON 505. GLORIA PATIGA CANTA/CORSINO PEDREAR CANTA cHaCAS 506. ESPERITA GALVEZ MANGUIOB 507. JINGY MEJORADA BORLASA/ELVIS PATIG MOSQUEDA 508. SOLITA MANGUIOB ANDO/TITI CALATAO ANDO 509. GLENDA CABANAN GAMBONG 510. DINA PUN AN CASTRO/EDUARDO RENDON CASTRO 511. ZENAIDA PATINDOL MENDOZA 512. LEONILA GAMBONG PANSAON 513. JUBIE PEPE JAYSON 514. ERMELINDA LANCIAN ANDO 515. ADELIA MANGUB SLIMONG 516. ALME PENARANDA MANGUB/DOMINGO MANGUIOB MANGUB 517. CRISTY MAE RIVAS BANDAYANON 518. ANALIZA SAYMAN GAMBONG/BEATO GAUDICOS GAMBONG 519. ARLYN CORTEZ LUNAY 520. ORLANDO SAYGAD MAGUINLAUD 521. ELENA NAZARENON NATIVIDAD 522. LOLITA GATO SANCHEZ/NELSON MALINAO SANCHEZ 523. JEANNET CABATLAO GUMOBAO 524. LOLITA CANTA AYUBA 525. REX S. PUN AN/JESICA J. CANOY 526. AMELITO ALUDO IPONG/MA. VENUS AVELLIO IPONG 527. CELSO SUMAYLO PANONCILLO JR./JULIZA CASAL FUENTES 528. JOSEPHINE GALVEZ ROSIOS 529. JEROME CANETE GARCIA/LORNA DULOGMANDING GARCIA 530. MARIANO ADOLFO DANORFA/AVELINA SAYAMAN ANDO 531. KRISTINE QUILAB REOJA/JOENIEL DAGCOG REDJA 532. ALISON MANGUIOB SAYMAN 533. ROY OBATONON SAYMAN 534. ANDRES AGUILON SAYMAN 535. BILLY CANONIGO PLAZA/SORINA AMORIN PLASZA 536. RONALD BANDAYANON LUNAY/LIEZEL RUIZ LUNAY 537. AUGIELEAH CORDOVA ROSIOS 538. NOEL M. DELA CRUZ/GRACE MAE B. TAN 539. RODOLFO M. GUIBO/JEAN B. ALILING 540. JOEY H. SANCHEZ/LOVELY JOY P. SIRRANO 541. QIRINO A. ANDO/RITA O. DILLIZO 542. MARVIN P. CANON/LEYDILIE G. BAGATAO 543. JAMES LLOYD B. ALILING/CHRISTINE G. AMOR 544. FRANCIS A. DANTE/MANUELA A. ENRIQUEZ 545. ADUARD FERRANDO PANSAON/MATELDE MAKILINNG PANSAON 546. RONNIE JABAGAT MANGUIOB/COLLAMAR 547. ALEXIS BAROSA GAMBONG/JOCELYN BONDAME GAMBONG 548. LAIZA MANGUIOB CARLITO 549. RODRIGO DAYONDON NOVASILLA/MARGARITA CATALUNA NOVACILLA 550. CONCEPTION SEVILLA DUMALE/NILO GUTIEREZ DUMALE 551. ANITA FERRAND GALVEZ/ARSENIO PANSAW GALVEZ 552. MERLYN ALIMBON MANGUIOB 553. DEXTER BANDAO SIMON 554. MERGIE BINAW MONDAY/RIOSKE MONDAY 555. ELIZER MANGUIOB JABAGAT/MARIBETH CATAGASAN JABAGAT 556. CHENNYLOU GUMOBAO PATAYAN 557. EDWIN JE IDOROT GARCIA/LORMIE TOYOR 558. HEZRON ABISO GUMOBAO 559. SUSAN LUMAHANG CASTRO/ROMEL LOCENTA CASTRO 560. CELSO MANGUIOB LANCIAN/EVELYN WENCESLAO RIBAS 561. ROMNICK BINANING MAGUINLAUD 562. ALDEN GUIWAN HIPOLITO 563. JHON JOSEPH MANGUIOB SAYMAN 564. EDSON ONGCOY PLAZA 565. ARMANDO DELA SALDE MORALES/GLORIA BANDAYANON MORALES 566. EDGARDO FERRANDO PANSAON/ESTELLA CORDOVA PANSAON 567. JOSEPH MANGUIOB GAMBONG 568. JEVIN MATILAC PEDRERA 569. RENNIE URBUDA VARRON/JESEL AVELLANOSA CANOY DACcIH 570. VIVIAN PANDIA GUMOBAO 571. JEMLY LANCIAN ANDO 572. ERWIN PALMA GIL/JONALYN SALUTA 573. DEXTER BEL MANGUIOB/JANE LOCHAVEZ MANGUIOB 574. LUZELYN CASTRO CABATLAO 575. ARIEL MANGUB ALIMONG/JACQUILINE MASANGAY ARSENO 576. JAKE ANN MATILAC PEDRERA 577. VENANCIO ACOGIDO GOMEZ/AURORA BARON GOMEZ 578. ALBRICH MORALES GAMBONG/MARLYN VELLENA GAMBONG 579. ANALY ALAO MASAUDING 580. ERLITO CABANAN SALANG/LINDA GAMBONG SALANG 581. NINABETH GALVEZ NIPAZ/PAPIAS MANGUB NIPAZ 582. ELVIS CABATLAO BANDAYANON/JONATHAN CANCIO BANDAYANON 583. ANDRONICO SAYMAN MANGUIOB/LEONILA JABAGAT MANGUIOB 584. RON AQUINO MASAUDING/NITA EYOG MASAUDING 585. PURISIMA CARTAGENA/ROLANDO INCINADA SR. 586. ZENAIDA ALFONZO MANGUIOB/CARPIO DADONG MANGUIOB 587. LUEL CASTRO CABATLAO 588. REGIS OBATONON BANDAYANON/JONATHAN ALBINCO MANGUIOB 589. CALURICO FERRANDO SR./JUANITA FERRANDO 590. EMMALYN MANGORNONG OLIVEROS/ROLANDO CANAL OLIVEROS 591. FRANCISCA MAPUTOL ONGCOY 592. PRITZ BANDAO CARTAGENA/CRISTINE CALET CARTAGENIA 593. JUVY SAYMAN RAMOS 594. ELNIE GAMBONG MANGUIOB 595. ELMER LANCIAN ONGCOY/MARLIT LADA ONGCOY 596. WILNER H. OLIVEROS 597. ROMEO RUIGOL OCANA/THELMA TIMBAL OCANA 598. UBALDO LINDAYAN MANGUIOB/ALEJANDRINA OBATONON 599. IMELDA PANSAON ERMILA 600. JOVITO MANLUYANG CUDA/EMILYN VILLAMOR CUDA 601. JOEY HERMOSA MAGUNDAG/LOLITA PANSAON MAGUNDAG 602. DOMINGO OBATONON MANGUIOB/WILMA MADIANDA MANGUIOB 603. NOBYJANE BORLAZA POLANGOOS 604. SIMEON SUMANDA LIGAN/DOLORES RAMOS 605. EDERLY MATILAC CARULASAN/GILBERT PANTUJAN CARULASAN 606. KELLY AMMILIC MATILOAC/ARCELI MATING MATILAC 607. ROBELYN MAPANDO CASTRO/KILIAM ANDO MANGUIOB 608. ANTONIO MANGUIOB MANGUB/JOCELYN MASUMPAD MANGUB 609. MARIA JUANA SAYMAN OSNAN/JOHN ROY MANGUBAT LAMPANYA 610. CHARLENE RIVAS BANDAYONAN/RAMIL PORTION BANDAYONAN 611. KATHYRINE LANCIAN 612. RICHARD RENDON MANGINLAUD/MARY GRACE MANGUIOB CERVANTES 613. EDITHA BANDAYANON BANATE 614. JESSEL GOMERA CIFRA/ROBERT ALILING CIFRA 615. MARY JOY PINTOR CERVANTEZ/DENNIS DIANSAY CERVANTEZ 616. ELVIE C. CARTAGENA/GINALYN S. GARCIS 617. ELVIS SAYMAN MANGUIOB 618. MICHAEL MASICAMPO BANDAYANON 619. GAY ANN BANDAYANON MORALES 620. MARICAR ALFONZO MANGUIOB 621. ANITA MAGINLAUD PEARANDA 622. EDGEL MANGUIOB MANGUB/ZESEL MANGUB 623. ELIAZAR PAMBEZA ABION/FUCTCHELYN BOTLEG 624. MARY ANN MACALINAO/RONALD BANDAYANON PLAZA 625. MARIANITO SENIOR OLOFERNES/CHARIZ BANATE OLOFERNES 626. CHRISTINE MONJE CALO/ALLAN JAMES BERATO ALILING 627. VIRGILIO BANDAYANON MAN GUIOB/FELIDA TALISAYSAY 628. JEANETH MAMIMLIC SAYMAN/JOEL CATIPUNAN SAYMAN 629. NORMA ANDO SAYMAN/VENANCIO LANCIAN DONATO HSCATc 630. JEGER MANGUIOB ONGCOY/MYRNA MAJABA ONGCOY 631. JEMELYN MAPUTOL MANUTA/JOVEN TEROBIAS 632. ALMA IPONG AQUINO/GLOMER CABATLAO AQUINO 633. CANDIDO LANCIAN VILLAMOR/VALERIANA BANDAYANON VILLAMOR 634. ROGER SIMORIO SIMEON 635. RHIC POGOSA BANDAYONAN 636. REGIE MANGUIOB BANDAYONAN 637. EMELINDA NABASILLA MANGUIOB/RUBEN LEMENTE MANGUIOB 638. HEDIA MANGUIOB LUNAY 639. MADELYN SAYMAN VERDEFLOR 640. AILEEN DIONILA AYUBA/JOYCIN SAYMAN AYUBA 641. ERNA OBOTONON SAYMAN 642. JANETH OBATONON SAYMAN 643. JIAN CARLO PANSAON TAGANAS 644. EYRES MANGUIOB GAMBONG 645. AIZA IPONG MALINAO/RYAN MALINAO 646. CONCHITA BANQUIYAO JUMAWAN 647. ROMANA OLANDRIA OPIMA 648. AIDA MABAYAO GAMBONG 649. ANGELITA SOBRECARE MATINAGNOS/AMADO AQUINO MATINAGNOS 650. NOILAN ANDO MANGUIOB/MERLY 651. VENCHITO BANATE GALVEZ/JOVIE CADON GALVEZ 652. LORIN MONDAS GARCIA/NOELINO LEOPARDAS 653. CHERRY TABAJONDA BASINGAN/RYAN BASINGAN 654. AIZA MASAUDING LINCOLN/EDELBERT BUAGAS LINCOLN 655. JOEBEN CISNEROS DURANO/RUTH IGNACIO DURANO 656. AIKO CABATLAO CASTRO/ELMER ABRAGAN YASAY 657. JOSEL POL BAGWASAN 658. ARCHIE GAMBONG BANTOLINAO/MYLENE NAQUINIS BANTOLINAO 659. REGIE GAMBONG BANTOLINAO/JAHARA BALMORE BANTOLINAO 660. GENEVIEVE BANDAYANON MANGUIOB/RICARDO ANDO MANGUIOB 661. RUBELYN BELTRAN DELA CRUZ 662. JESRYL SARABOSING CIFRA/BETY CALAMPONG 663. MARELYN M. BATALON 664. FRANCO FONTILLAS FERRANDO/CATALINA PATINDOL FERRANDO 665. MECHELLE ANN SAYMAN GAMBONG 666. HYACINTH ROWANE FERRANDO GAMBONG 667. BENJIE GALVEZ SOBIACO/ERMALYN TAYA SOBIACO 668. MICHAEL GALVEZ SOBIACO/JACQUELINE MENDOZA SOBIACO 669. ARNEL MANGUIOB GAMBONG 670. GLECY OBATONON SAYMAN 671. WILSON MANGUIOB GAMBONG/JOCELYN GO GAMBONG 672. VILMA GARCIA BUEN/POLICARPIO BUEN 673. NORA ARANTON GAMBONG/REUBEN CABANAN GAMBONG 674. RENANTE CAETE GARCIA/MYLENE MONTECILLO GARCIA 675. DEXTER BANDAO SIMON 676. JEZEBEL BANDAO SIMON/ELIZER LANGCUYAN SIMON 677. HERNAN DANTON MANGAGA/MYRNA FLOREZ MANGAGA 678. EGMEDIO LAURENTE MANGUIOB JR./PALOMA JOY MASAUDING MANGUIOB 679. JENALYN ROALES AQUINO/JOBITO LANCIAN AQUINO 680. GRACE ROSARIO GAMBONG/EDUARDO DEL ROSARIO 681. WRREN BAROSA GAMBONG/CHRISTINE BANDAYANON GAMBONG 682. EDSON CORDOVA PANSAON/BABYMEL SAPIRI CARMEN 683. ADELLO MONTELDE GUMOBAO/DAISY MANAYON GUMOBAO 684. GILBERT BADELLES JUANICO/JEMALYN CASABUENA 685. DINA DENALDES CABATLAO/DANILO OBATONON CABATLAO 686. REYNALDO OBATONON BASINGAN/NORMA ALIGANG BASINGAN 687. ARNIEL SOLIS DEGAMO/AILEEN TIMBAL OCANA 688. JESTONI MANGUIOB BINAGNAN/CHERRY MAE CAMESOS 689. RICHARD DENALDIS CABATLAO/PRINCESS RUBIA CABATLAO 690. RELEX MANGUIOB MATILAC/ARLYN DACLAN MATILAC IDTSEH 691. EDGAR ONGCOY PLAZA JR./JANEL AMORIN LANCIAN 692. ROMULO BAHENA RIVERA/BERNADETTE BANDAYANON 693. JANELYN YBANEZ SAYMAN/NOEL QUE SAYMAN 694. LOVELY TABANAG LUCHAVEZ/ALLAN MORALES RAZONABLE 695. ISIDRO MANGUIOB MANGUB/DAISY ALEARHEA 696. TAMY ONGCOY MANGUIOB/MARY JANE DELOS SANTOS 697. DOMINGO G. TORETA/NORME CAETE 698. FELIX DELA PEA WECESLAO JR./GERALDINE PANTONAL 699. MARIVIC MORALES/ROEL BANDAYANON 700. JESREL DAMASO MAGUIOB/YVONY CANUA MANGUIOB 701. RONEL CARTEGENA INCINADA/LEALYN ROQUE 702. ROSALINA ALOSTE MANGUIOB/DANTE MAJANDA MANGUIB 703. RENELYN ENRIQUEZ PUDPUD/JUANITO HERMOSO MAMILIC JR. 704. ANATALIO MANGUINSANAN JACOB/SHILEY SUMANDANG JACOB 705. DELIA ANDO DECAMPONG/ALEX DACAMPONG 706. JOMAR DAMASO MANGUIOB/MARILYN CANUA 707. AILENE ANDO ZARITA/CRISANTO ZARITA 708. CLARENIL GAMBONG BANDAYONAN/HARRA AMORIN PLAZA 709. RODEL HERMOSO MAMILIC/ARLENE DAGANATO 710. MELANI GAMBONG MANGUIOB/RICHEL SALINAS DURICO 711. JERSIEL GAMBONG MANGUIOB 712. EWALDO GAMBONG MANGUIOB JR. 713. EDGARDO LASALA MATILAC/EDNA AQUINO MATILAC 714. REYMART OBATONON MEDALLE/NOELYN LANCIAN LUNAY 715. RAYMUNDO ERALINO MEDALLE/ANEBELLE OBATONON 716. MAY ERMILA DAGSA/JOICER VELASCO DAGSA 717. DANIEL FONTILLAS GAMBONG/RUBY MORALES GAMBONG 718. JENNIFERV GAMBONG ANTONIO/ROGER SUGATAN ANTONIO 719. ALBERT MANGORNONG SINUGBUHAN/ALVIE MANGUIOB SINUGBUHAN 720. ARCELI MANGORNONG SINUGBUHAN/NORBERTO POLINAR SINUGBUHAN 721. ANGELINA MANGUIOB DOLESCO/NOLI BAJO DOLESCO 722. ROLEX JABAGAT MANGUIOB/ERA PONTERAS 723. RAYMOND MANGUIOB BATALON 724. JOCELYN ALILING CIFRA 725. VIRGILIO GAMBONG SAYMAN/EDITHA/DAIZ SAYMAN 726. RONALD ALILING MANGINLAUD 727. JUNMAR TIMBAL BEROL 728. REYNALDO CORTEZ LUNAY/VERGILLA DIMASUHID 729. DENNIS OSNAN LINAO/KRISTINE ANN DOMINNGUEZ GAMBONG 730. ERVEN DOLDOLIA NECOSIA/VIOLETA SAYMAN NECOSIA 731. AQUILINO JABAGAT MANGUIOB/EMILY AQUINO MANGUIOB 732. MELDEN SAYMAN SIMPORIOS/JAIME CATAGASAN SIMPORIOS 733. JAYPEE RAMOS LIGAN/ADELAIDA CALAPUAN WAHING 734. CHANDA MATINAGNOS TAPANG Footnotes 1. For Development of the Kinablangan Village, Brgy. Kinablangan, Baganga, Davao Oriental. 2. See Annex list of beneficiaries consisting of fourteen (14) pages. 3. Composed of families heavily affected by Tropical Storm Pablo. 4. Previously sold by Dennis G. Macandog married to Kay Given P. Macandog to NHA. 5. Id. 6. Id.