BIR Ruling No. 036-14

January 29, 2014 BIR RULING NO. 036-14 RA 7279; BIR Ruling No. 066-2011; BIR Ruling No. 413-2011 Goldenville Realty and Development Corporation 3368 Harvard Street, Pinagkaisahan Makati City Attention: Ida Abendano-Guintu President and General Manager Gentlemen : This refers to your letter dated July 2, 2013, requesting tax exemption on the low cost housing project, located in Sitio Pawpawan, Brgy. San Salvador, Baras, Rizal known as One Ynares Subdivision pursuant to Republic Act (R.A.) No. 7279, otherwise known as the "Urban Development and Housing Act of 1992". Documents submitted show that Goldenville Realty and Development Corporation (TIN 002-562-057-000), is the absolute and registered owner of parcels of land located at Sitio Pawpawan, Brgy. San Salvador, Baras, Rizal, covered by Transfer Certificates of Title (TCT), to wit: TCT No. Area (sq. m.) Tax Declaration No. 069-2013002087 1 93,285 03-0009-01779 069-2013002088 2 119,475 03-0009-01778 212,760 ====== On March 20, 2013, a Contract Agreement 3 was executed by and between Goldenville Realty and Development Corporation and One Ynares Village Homeowner's Association, Inc., a homeowner's organization registered with the Housing and Land Use Regulatory Board (HLURB), Goldenville Realty and Development Corporation has agreed to sell to One Ynares Village Homeowner's Association Inc.'s individual members the 1,900 developed lots and completed housing units under the Community Association Initiative Approach Program (CAIAP) of the National Housing Authority (NHA) for Two Hundred Forty Thousand Pesos (P240,000) for every developed lot and completed housing unit per family. DACcIH On June 18, 2013, a Memorandum of Agreement 4 (MOA) was executed by and among Goldenville Realty and Development Corporation, as the landowner/developer/constructor, the members of One Ynares Village Homeowner's Association, Inc., as the beneficiaries, and the NHA, as the lead agency in the implementation of the National Resettlement Programs of the government and to ensure the timely, peaceful and orderly relocation and resettlement of the families affected by calamities and those living in danger areas from the Province of Rizal. Under the MOA, members 5 of the One Ynares Village Homeowner's Association, Inc., shall be provided by the NHA with a financial grant for the acquisition of 1,900 developed lots and financing of the acquisition of completed housing units through the CAIAP under the National Resettlement Program of the government in the amount not to exceed One Hundred Fifteen Thousand Pesos (P115,000.00) per lot and One Hundred Twenty Five Thousand Pesos (P125,000.00) per housing unit. On June 25, 2013, Goldenville Realty and Development Corporation and the NHA executed a Deed of Absolute Sale 6 whereby the owner, transferred and conveyed, 1,900 develop lots or parcels of land with an aggregate area of Seventy Eight Thousand Eight Hundred Thirty Six square meters (78,836 sq.m.) 7 portion of the subject properties to NHA at an agreed price of Two Hundred Eighteen Million Five Hundred Thousand Pesos (P218,500,000.00). 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; AcICHD (3) Value-added tax for the project contractor concerned." the landowner/developer of properties who sell its properties for use in a socialized housing project are exempt from the payment of the capital gains tax and project-related income taxes. Such being the case, the sale of 1,900 develop lots or parcels of land on the Seventy Eight Thousand Eight Hundred Thirty Six square meters (78,836 sq.m.) portion of the subject properties by Goldenville Realty and Development Corporation to NHA is exempt from capital gains tax, project-related income taxes and consequently from withholding tax. (BIR Ruling No. 066-2011 dated March 9, 2011) 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 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. (BIR Ruling No. 413-2011 dated October 28, 2011) Upon application for exemption, a lien on the title of the land shall be annotated by the Register of Deeds having jurisdiction over the property, 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. Moreover, Goldenville Realty and Development Corporation is likewise exempt from the payment of VAT on its gross receipts from the said project, involving the sale of 1,900 develop lots or parcels of land on the Seventy Eight Thousand Eight Hundred Thirty Six square meters (78,836 sq.m.) portion of the subject properties. 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. It shall be understood that Goldenville Realty and Development Corporation must issue non-VAT official receipts on its gross receipts from the said socialized housing project. AICTcE 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 A Goldenville Realty and Development Corporation One Ynares Subdivision Sitio Pawpawan, Brgy. San Salvador, Baras, Rizal CTR Area No. No. Blk. Lot (sq.m.) 1 1 1 1 41 2 2 1 2 41 3 3 1 3 40 4 4 1 4 40 5 5 1 5 40 6 6 1 6 40 7 7 1 7 40 8 8 1 8 40 9 9 1 9 40 10 10 1 10 40 11 11 1 11 40 12 12 1 12 40 13 13 1 13 40 14 14 1 14 40 15 15 1 15 40 16 16 1 16 40 17 17 1 17 40 18 18 1 18 40 19 19 1 19 40 20 20 1 20 40 21 21 1 21 40 22 22 1 22 40 23 23 1 23 40 24 24 1 24 40 25 25 1 25 40 26 26 1 26 40 27 27 1 27 40 28 28 1 28 40 29 29 1 29 40 30 30 1 30 40 31 31 1 31 40 32 32 1 32 40 33 33 1 33 40 34 34 1 34 40 35 35 1 35 40 36 36 1 36 40 37 37 1 37 40 38 38 1 38 40 39 39 1 39 40 40 40 1 40 40 41 41 1 41 40 42 42 1 42 40 43 43 1 43 40 44 44 1 44 40 45 45 1 45 40 46 46 1 46 40 47 47 1 47 40 48 48 1 48 40 49 49 1 49 40 50 50 1 50 40 51 51 1 51 40 52 52 1 52 40 53 53 1 53 40 54 54 1 54 40 55 55 1 55 40 56 56 1 56 40 57 57 1 57 48 58 58 1 58 48 59 59 1 59 48 60 60 1 60 40 61 61 1 61 40 62 62 1 62 40 63 63 1 63 40 64 64 1 64 40 65 65 1 65 40 66 66 1 66 40 67 67 1 67 40 68 68 1 68 40 69 69 1 69 40 70 70 1 70 40 71 71 1 71 40 72 72 1 72 40 73 73 1 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45 32 40 1844 33 45 33 40 1845 34 45 34 40 1846 35 45 35 40 1847 36 45 36 40 1848 37 45 37 40 1849 38 45 38 40 1850 39 45 39 40 1851 40 45 40 40 1852 1 46 1 60 1853 2 46 2 60 1854 3 46 3 40 1855 4 46 4 40 1856 5 46 5 40 1857 6 46 6 40 1858 7 46 7 40 1859 8 46 8 40 1860 9 46 9 40 1861 10 46 10 40 1862 11 46 11 40 1863 12 46 12 40 1864 13 46 13 40 1865 14 46 14 40 1866 15 46 15 40 1867 16 46 16 40 1868 17 46 17 40 1869 18 46 18 40 1870 19 46 19 40 1871 20 46 20 40 1872 21 46 21 40 1873 22 46 22 40 1874 23 46 23 40 1875 24 46 24 40 1876 25 46 25 40 1877 26 46 26 40 1878 27 46 27 40 1879 28 46 28 40 1880 29 46 29 40 1881 30 46 30 40 1882 31 46 31 40 1883 32 46 32 40 1884 33 46 33 40 1885 34 46 34 40 1886 35 46 35 40 1887 36 46 36 40 1888 37 46 37 40 1889 38 46 38 40 1890 39 46 39 40 1891 40 46 40 40 1892 41 46 41 73 1893 42 46 42 73 1894 1 95 1 45 1895 2 95 2 40 1896 3 95 3 40 1897 4 95 4 45 1898 5 95 5 40 1899 6 95 6 43 1900 7 95 7 51 78,836 ======= Footnotes 1. Formerly TCT No. M-3850. 2. Formerly TCT No. M-3950. 3. (Financing the Acquisition of Developed Lots and Completed Housing Units). 4. (For Financing the Acquisition of Developed Lots and Financing the Acquisition of Completed Housing Units) One Ynares Village, Brgy. San Salvador, Baras, Rizal. 5. Composed of members/families affected by the calamities and those living in danger areas from the Province of Rizal. 6. (For Developed Lots) One Ynares Village, Sitio Pawpawan, Brgy. San Salvador, Baras, Rizal. 7. The list is hereto appended as Annex "A".