RFN Construction and Development Corporation

April 5, 2016 BIR RULING NO. 111-16 RA 7279; BIR Ruling No. 473-2014 RFN Construction and Development Corporation Rm. 210 Tia Maria Bldg. C.V. Starr Avenue, Pamplona, Las Pias City Attention: Rafael A. Ilagan President Gentlemen : This refers to your letter dated January 20, 2014 requesting issuance of Certificate of Tax Exemption for the Sunshine Ville Housing Project located at Brgy. Cabuco, Trece Martires, Cavite pursuant to Republic Act (R.A.) No. 7279, otherwise known as the "Urban Development and Housing Act of 1992". Documents submitted show that the following collectively referred to as Landowners are the registered owners of three (3) Transfer Certificates of Title (TCT), to wit: Landowners TCT Lot No. Area (sq.m.) Manuel S. Calimbahin (1/2 share), Corazon Calimbahin (1/4 share) and Lourdes S. (T-404305) Calimbahin (1/4 share) T-19580 3435 33,261.73 Edna R. Santos and Flordeliza (T-114740) Q. Rivera T-19321 3445 30,545 Development Bank of the (T-81096) Philippines T-19313 3441 45,251 Total 109,057.73 ========= all issued by the Registry of Deeds for the City of Trece Martires. The following Deeds of Absolute of Sale conveying the abovementioned properties were executed by the respective landowners, through their Attorney-in-Fact, Rafael A. Ilagan, President of RFN Construction and Development Corporation, to the National Housing Authority (NHA) (TIN: 000-916-384-012), a government corporation organized and existing by virtue of Presidential Decree No. 757, as amended: Date of Deed of Area (sq.m.) Consideration Landowners Absolute Sale TCT (PhP) Manuel S. Calimbahin (1/2 share), Corazon Calimbahin (1/4 share) and Lourdes S. September 3, (T-404305) Calimbahin (1/4 share) 2013 T-19580 33,261.73 5,342,600.00 Edna R. Santos and September 3, (T-114740) Flordeliza Q. Rivera 2013 T-19321 30,545 6,109,000.00 Development Bank of the September 3, (T-81096) Philippines 2013 T-19313 45,251 9,050,200.00 Total 109,057.73 ========= On October 18, 2013, a Contract Agreement 1 was executed by and between RFN Construction and Development Corporation (TIN: 000-410-726-000) and Isla 1-11-11 Neighborhood Homeowners Association, Inc., a homeowner's organization registered with the Housing and Land Use Regulatory Board (HLURB) with Registration No. 20837, whereby RFN Construction and Development Corporation offered its services to the families who are members of Isla 1-11-11 Neighborhood Homeowners Association, Inc. by delivering developed homelots and completed housing units under the Community Association Initiative Approach Program (CAIAP) of the National Housing Authority (NHA) for Two Hundred Forty Thousand Pesos (P240,000.00) for every developed lot and completed housing unit per family. cSEDTC Moreover, on October 25, 2013, a Memorandum of Agreement 2 (MOA) was executed by and among, RFN Construction and Development Corporation, as the landowner/developer, Isla 1-11-11 Neighborhood Homeowners Association, Inc., as the beneficiaries, and the NHA, as the lead government agency in the implementation of National Resettlement and Relocation 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 various areas within Metro Manila. Under the MOA, qualified members 3 of Isla 1-11-11 Neighborhood Homeowners Association, Inc. shall be provided by the NHA with a financial grant for the acquisition of One Thousand Five Hundred Seventy Four (1,574) developed lots and financing of the acquisition of 1,574 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 November 27, 2013, RFN Construction and Development Corporation and the NHA executed a Deed of Absolute Sale whereby the former, transferred and conveyed 1,574 developed lots with an aggregate area of Sixty Six Thousand Sixty Three square meters (66,063 sq.m.) portion of the subject properties covered by TCT Nos. (T-404305) T-19580, 4 (T-114740) T-19321 5 and (T-81096) T-19313 6 to NHA at an agreed price of One Hundred Eighty One Million Ten Thousand Pesos (P181,010,000.00). 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 on raw lands used for the project; (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) SDAaTC Accordingly, the sale by the landowners to NHA of the subject properties covered by TCT Nos. (T-404305) T-19580, (T-114740) T-19321 and (T-81096) T-19313 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 TCT Nos. (T-404305) T-19580, (T-114740) T-19321 and (T-81096) T-19313 , 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) Moreover, under Section 109 (1) (P) of the Tax Code of 1997, as amended by R.A. 9337, the sale of real properties utilized for low-cost and socialized housing as defined by R.A. No. 7279 shall be exempt from value-added tax (VAT), thus, the sale of the subject properties covered by TCT Nos. (T-404305) T-19580, (T-114740) T-19321 and (T-81096) T-19313 by the landowner to NHA is exempt from the imposition of VAT. 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 RFN Construction and Development Corporation 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 RFN Construction and Development Corporation to NHA of 1,574 developed lots on the 66,063 sq.m. portion 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 RFN Construction and Development Corporation to NHA of 1,574 developed lots on the 66,063 sq.m. portion 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 RFN Construction and Development Corporation 1,574 developed lots on the 66,063 sq.m. portion 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 RFN Construction and Development Corporation 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. acEHCD Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX Sunshine Ville Housing Project No. Name of Beneficiary 1 Amora P. Eduardo 2 Aurelio P. Mariano De Leon 3 Alrey P. Lanuza 4 Amparo L. Aranda 5 Agapito F. Faustino 6 Alma A. Garcia 7 Annaliza B. Maclang 8 Andres B. Baltazar 9 Angelito D.C Torres 10 Avelino D. Bassig 11 Alfredo S. Magat 12 Alfonzo G. Wico Jr. 13 Aycocho A. Lourdes 14 Agustin A. Vladimir 15 Adalin Edgardo 16 Albania S. Alvin 17 Abadinas R. Rosita 18 Anito J. Jerimias 19 Aguilar S. Nicanor 20 Amposta C. Rowena 21 Amposta T. Napoleon 22 Acay R. Cesar 23 Abac C. Roderick 24 Aguilar M. Pedro 25 Amposta C. Ruel 26 Ando L. Romualdo 27 Analyn L. Baltazar 28 Angelo A. Cristobal 29 Alma H. Manlapaz 30 Arden T. Litao Sr. 31 Alvarado A. Roberto Jr. 32 Armando R. Faustino 33 Albert M. Santos 34 Andrada M. Francisco 35 Alvarado M. Dary 36 Andrada M. Gilbert Kervin 37 Adrel Veejie B. Yu 38 Albert C. Ramido 39 Arceo P. Tuangco Jr. 40 Alvarez Teodoro 41 Amado T. Salonga 42 Abraham S. Bernardino 43 Arsenio A. Burgos 44 Batarao Romeo Jr. M. 45 Belen O. Gerardo Sr. 46 Benoso P. Johnson 47 Barguez G. Carlos 48 Borja R. Andrei 49 Bulangaita C. Sulpicio 50 Betchayda A. Renato 51 Bernardino Domigo 52 Butas R. Benjamin 53 Basco D. Carmelita 54 Bugayong A. Ryan Clyde 55 Bayan T. Marcos 56 Bernardino D. Templonoevo 57 Bilo N. Ubrado Sr. 58 Bantigue S. Victoriano 59 Bernardo D. Mirasol 60 Cruz E. Salvador 61 Rolando A. Censon 62 Castillo P. Rolando Jr. 63 Cotamora H. Lucio 64 Calida Lourdes 65 Castro V. Edwin 66 Cruz C. Rexie 67 Cabungcal Daniel 68 Cruz Joe Nino E. 69 Carillio L. Salvador 70 Cabungcal C. Eduardo 71 Carillio S. Salvation 72 Carlos A. Carlito 73 Cantos A. Felimon 74 Constacio S. Gaciong 75 Cajiles Z. Romeo 76 Cornelia A. Lausa 77 Carilo S. Danilo 78 Constancio P. Tenorio Jr. 79 Conrado A. Sajona 80 Carlito V. Sajona 81 Chirstopher A. Sajona 82 Dina C. Garcia 83 Delgado T. Jose 84 Dela Cruz B. Mar 85 David C. Percival 86 Dilima C. Armida 87 Dan Dan R. Graciano 88 Dario S. Pagdanganan Sr. 89 David G. Rodrigo 90 Donato S. Mendoza Jr. 91 Danting DJ Jhimedgar 92 Delacruz V. Alejandro 93 Donato B. Quimbao 94 Delacruz C. Harold 95 Delarosa DL Reynaldo Sr. 96 Delgao O. Joselito 97 Decastro R. Jorge 98 Delacruz G. Albert 99 Damasin D. Marty 100 Delos Santos Q. Jose 101 Elmer L. Subarte 102 Edwin Natividad 103 Espiritu R. Emilyn 104 Eva D. Vergara 105 Eusebio C. Arnel 106 Esteban C. Marino 107 Eden C. Marino Sr. 108 Escabas M. Christoper 109 Espiritu R. Nelson 110 Estrella D. Ernesto 111 Erizalde V. Jonathan 112 Espinosa C. Jonathan 113 Franco C. Rillora 114 Felix A. Jaime 115 Gerona P. Rolando 116 Goral H. Emanuel 117 Gatchalian M. Dharren 118 Guinto H. Flora 119 Herminigildo B. Pacarat 120 Hermoso A. Edgar 121 Jonathan S. Javier 122 Gaddi M. Jaime 123 Joseph E. Simangan 124 Jose P. Romel 125 Jeferson C. Nilo 126 Jose N. Ventura 127 Jonathan Erispe 128 John Paul M. Espiritu 129 Labanan M. Lourdes 130 Lizardo B. Wilfredo Sr. 131 Lolito A. Gonzales 132 Louie R. Reyes 133 Lopez D. Francisco 134 Junina J. Lacerona 135 Jovito C. Cruz 136 Lucriana M. Roberto 137 Mupada F. Danilo 138 Jugos S. Margarito 139 Mayo Florivin 140 Cordova M. Ferdinand 141 Camua V. Paul John 142 Censon D. Antonio Sr. 143 Cases Martin A. Joseph 144 Caca Carlito 145 Cunanan F. Allan 146 Cuyos P. Gorgonio 147 Catalina A. Garcia 148 Catalina S. Santella 149 Ceferino C. Pagtalunan 150 Calonza C. Agustin 151 Rogelio Delos Santos Andrade 152 Rodolfo D. Mahinay 153 Ronilo V. Manabat 154 Roman S. Ricardo Sr. 155 Roman C. Rogelio 156 Roger M. Serrano 157 Rombana Henry R. 158 Rosauro D. Hernal 159 Reyes M. Luciano 160 Regencia C. Crisanto 161 Reyes F. Virgilio 162 Secuya L. Sabas 163 Santos L. Ronaldo 164 Sarabia R. Manding 165 Samson L. Eduardo 166 Sarah C. Mariano 167 Colocado Q. Adelaida 168 Silva R. Angelito 169 Sacdan M. Erlinda 170 Suelo A. Roger 171 Sadomia F. Noelito 172 Simulata L. Elmer 173 Santiago Efren V. 174 Sunga Pedrito Jr. D. 175 Tenorio T. Constantinio Jr. 176 Fernando Mendoza 177 Catanghal Ronie M. 178 Magat C. Michael 179 Magpayo C. Restituto 180 Macaraig H. Antonio Jr. 181 Maas Melchor 182 Mistolos L. Simplicio III 183 Manacop Narciso S. 184 Macapugay D. Mario Sr. 185 Medina A. Lauro 186 Mamolo Jessie S. 187 Macaraig Orly 188 Moya B. Greg 189 Ma. Lourdes D. Egnia 190 Maclang B. Elmer 191 Macaraig C. Allan 192 Manabat B. Elena 193 Morada P. Pedro 194 Macapagal M. Eduardo 195 Maniacod S. Rodolfo 196 Magtalas J. Reynaldo 197 Go Delfin P. 198 Gerarld S. Guinto 199 Gatbunton E. Jonathan 200 Marcelo Lydia 201 Galang S. Wilfredo 202 Mendoza S. William 203 Mendoza S. Johnny 204 Masong F. Antonio 205 Mercurio Carmelita N. 206 Navarro M. Rustico 207 Nenita Salazar 208 Manla Perfecto 209 Nestor Decastro S. 210 Manabat L. Roberto 211 Norberto E. Paras 212 Eduardo O. Labacuado Jr. 213 Pareno T. Emerson 214 Galang Vicente 215 Fajardo Mario Sr. M. 216 Gaudioso P. Capayosa 217 Reyes M. Ricardo 218 Simbol N. Ramil 219 Sansan N. Renato 220 Ramon S. Ramos 221 Guillermo Glory G. 222 Galit Judith 223 Rias B. Rudy 224 Richard D. Samson 225 Sammy D. Pascual 226 Sacdalan Ma. Fe C. 227 Renato Lalu 228 Romulo Ged B. Mangonon 229 Rolando S. Villarin 230 Roberto F. Regalado 231 Roberto B. Zabala 232 Varilla F. Jimmy 233 Victoria Salvador 234 Faustino D. Dennis 235 Mercado B. Roberto Sr. 236 Morales P. Salvador 237 Villareal C. Martin 238 Victoria Salvador 239 Vergara D. Alfredo 240 Villanueva B. Genaro 241 Villarosa R. Richie 242 Velasco V. Crisanto 243 Villarosa Adelaida D.C. 244 Vintura Silvino 245 Villarosa G. Flaviano Jr. 246 Villareal M. Lomberto 247 Ortiz C. Jovito 248 Opiar Hilario 249 Ryan A. Clayde 250 Ryan Clyde A. Bugayong 251 Tulod Jose B. 252 Tisoy S. Eugenio 253 Torres W. Marvin 254 Tizon Alfredo R. Jr. 255 Torres Romeo D.R. 256 Talaro Y. Domingo 257 Tumibay D. Patricia 258 Talaro Y. Pablo 259 Torres Y. Oscar 260 Torres E. Danilo 261 Ocampo Severino C. 262 Celosa B. Winifredo 263 Figueroa T. Antonio 264 Gerona M. Ronnie 265 Tambong P. Doroteo 266 Acampo J. Nino 267 Ortecio Fernando L. 268 Morana Leslie 269 Pirante Lolita 270 Pagtalunan Rocel C. 271 Pabustan Paulina C. 272 Plaza Dante Sr. D. 273 Palacio L. Virginia 274 Paulino M. Alex 275 Panye S. Simieon 276 Pabustan Marcos C. 277 Pangilinan Anthony DG 278 Pechardo A. Eduardo 279 Paned Ricardo L. 280 Wico Dexter M. 281 Wenco Ferdinand V. 282 Wico Chan A. 283 Quenagan M. George 284 Quinores R. Gennie 285 Punong Bayan T. 286 Fernando Mendoza Jr. 287 Espiritu Lanie R. 288 Tisoy S. Eugenio 289 Lupe A. Villareal 290 Zabala Robert B. 291 Fernando Mendoza 292 Catangha Ronie M. 293 Sunga Pederito Jr. 294 Santiago Efren V. 295 Santos Albert M. 296 Homo V. Percival 297 Valencia V. Arman 298 Angeles M. Romeo 299 Delatorre M. Abner 300 Barquio V. Arnel 301 Tamayo D. Dionito 302 Parane B. Lourdes 303 Tulod D. Maru 304 Quizana D. Lito 305 Diaz P. Jocelyn 306 Rosario M. Leonardo Sunshine Ville Package 2 No. Name of Beneficiary 1 Abotog, Mely 2 Acibo, Carlito Acibron 3 Acibo, Jerson Madringa 4 Acompanado, Jobert 5 Adarayan, Miguel 6 Agoloas, Abranico 7 Aguilar, Antonio 8 Agustin, Analee 9 Alcano, Teresita 10 Almanon, Jose 11 Altezo, Manuel 12 Alumbres, Rodolfo Casenas 13 Alvarez, Alberto 14 Amaro, Benjamin Pabon 15 Amento, Elardo 16 Ancheta, Ricardo Berana 17 Angel, Michael 18 Angel, Vernon Jr. 19 Antolin, Aspa Miranda 20 Antolin, Glen Marlon Lasao 21 Antonio, Ranido Odon 22 Aquino, Florencio Ragine 23 Aquino, Marilyn 24 Arcangel, Eddie 25 Arcangel, Elena 26 Arce, Jean Rosita 27 Arce, Jocelyn Manantan 28 Arce, Luisieto Barcilliano 29 Arce, Noe Sr. Esmena 30 Arce, Rogelio Rosita 31 Arce, Rosarie Rosita 32 Arce, Rosendo Jr. Rosita 33 Arce, Sonny Manantar 34 Arcillas, Junnel Rabanal 35 Arevalo, Jefferson Ablan 36 Arga, Nonita M. 37 Arizabal, Ariel San Juan 38 Arizabal, Jerly Dela Cruz 39 Arizabal, Larry San Juan 40 Arizabal, Larry Sr. Dela Cruz 41 Atencio, Lando Diano 42 Atienza, Rocky Pefaco 43 Atienza, Rolando Tolentino 44 Borreros, Merlina 45 Bungayal, Melgar 46 Bacsal, Armando Alcantara 47 Badique, Vidarico Lago 48 Baladjay, Ermita Salubre 49 Balaganio, Alfonso C. 50 Balastasa, Victoriano Canedo 51 Balmedina, Ronaldo Daep 52 Bane, Ricardo Mosanto 53 Banjamin, Jasminda 54 Banzagale, Luis B. 55 Baracena, Arnel Santillan 56 Baracena, Juan Santillan 57 Baracena, Marvin Emplona 58 Barcena, Mauskie 59 Bas, Rene 60 Bathan, Rodolfo 61 Bathan, Rosel 62 Bato, Ma. Lourdez 63 Bautista, Berli 64 Baydal, Mario A. 65 Baynosa, Daniel Medez 66 Baynosa, Maribel Quiobe 67 Baynosa, Marissa Quiobe 68 Beleganio, Alfonso III Caballero 69 Belisario, Romulo 70 Beringul, Reynante Cortel 71 Bermas, Marlon Napili 72 Bermudez, David 73 Beronibla, Leoncio Gabriel 74 Beronibla, Michael delos Santos 75 Bigcas, Romeo Sr. Hida 76 Bigot, Vicitacion Tulpo 77 Bobon, Florentino L. 78 Bocar, Josua A. 79 Bolibar, Conrado 80 Bongon, Fernando Medes 81 Bongon, Jeffrey Macalinao 82 Bongon, Joenel Macalinao 83 Bongon, Marciano B. 84 Bonso, Rolly A. 85 Boridas, Teresita Denava 86 Borja, Cristina 87 Borja, Elmer 88 Borja, Ian Ceblano 89 Borja, Julio Jr. Alcantara 90 Borja, Larry 91 Borja, Luis Ceblano 92 Borja, Norma 93 Bortido, Leonardo 94 Bungalon, Emmanuel 95 Caballero, Alma G. 96 Cabantac, Francisco 97 Cabantac, Sonny Boy 98 Cabardo, Harrison 99 Cabardo, Romeo 100 Cabate, Rodella 101 Cabellero, Alma Gabinson 102 Cabidog, Cesario Salve 103 Cadapan, Rolando 104 Cadapca, Wimmiefredo 105 Cahapay, Aquilis Capilitan 106 Cahayagan, Silvestre B. 107 Calaque, Nieves Dadios 108 Calaque, Remedios Dadios 109 Campos, Isabel C. 110 Cantero, Joseph E. Jr. 111 Capistrano, Genor Bermal 112 Caporas, Lucilo 113 Caporas, Rommel S. 114 Caporas, Winifredo 115 Cariaga, Teresita Diaz 116 Caronan, Melody 117 Carreon, Alfredo 118 Carullo, Joey Aguanta 119 Carullo, Jose Borjal 120 Carullo, Melinda Borjal 121 Carullo, Raph Raph Aguanta 122 Carullo, Vicente Jr. Aguanta 123 Carullo, Vicente Sr. Borjal 124 Catalan, Carmelita De Paz 125 Catalan, Rogelio Jr. Ogang 126 Catalan, Rogelio Sr. Eliot 127 Cavpi, Renaldo Abella 128 Ceblano, Florita Bedice 129 Celes, Cipriano Alabata 130 Celeste, Manuel Santos 131 Celeste, Yolanda 132 Celis, Junjun 133 Cena, Xernan Naynes 134 Cipre, Violeta 135 Coin, Lilia Noval 136 Comedero, Vic 137 Concepcion, Ronaldo Suing 138 Conte, Angel Louie Saygo 139 Cortel, Roxanne Burdas 140 Crefaldia, Dory Fortin 141 Crisostomo, Juan 142 Cualing, Robert 143 Cusay, Jessie Samonte 144 Dagal, Jimmy 145 Dalida, Cornelio Pael 146 Dandoy, Geoge B. 147 Daria, Jose Jr. Penarubia 148 Dayrit, Manuelito 149 De Leon, Mark Adamsol 150 De Leon, Michael 151 Dela Cruz, Narciso 152 Delarmente, Jimmy Capones 153 Delfin, Anceli 154 Delfin, Elvin Lim 155 Delfin, Rocel Torres 156 Delfin, Rommel Torres 157 Delos Santos, Albert Chaves 158 Delovino, Pedro Ocop 159 Delovino, Popot 160 Demesa, Benny Binondo 161 Demesa, Mario Loreto 162 Demesa, Reynaldo 163 Depra, Roger Sangco 164 Derillo, Adrian Carino 165 Derilo, Adrian 166 Diaz, Cartus Dasdas 167 Diaz, Xectus Santiago 168 Dizon, Arnold 169 Domen, Bernadino Divina 170 Domen, Bogart 171 Ducolan, Marlon Azarcon 172 Dularte, Eduardo Mapili 173 Dularte, Jeofrey Galvez 174 Dumandante, Juanito Molina 175 Duron, Valentin Bulak 176 Duzar, Reymond Rodrigo 177 Dy, Yolanda San Miguel 178 Eduardo, Delfin Ogang 179 Elardo, Jimmy Baful 180 Elibaren, Josefa Esoleto 181 Ellana, Precy Rubas 182 Ellana, Roberto Bato 183 Elnas, Felipe Maglangit 184 Emoching, Baberto 185 Emploma, Gemar Enciso 186 Emploma, Jimmy Enciso 187 Emplona, Jayman 188 Encinarez, Edgardo 189 Engallado, Louise Felix 190 Enteroni, Rondulma Llorca 191 Erfe, Jay Ralph 192 Escaros, Rodel 193 Esguerra, Leonora D. 194 Esmena, Nolita Cabes 195 Esmena, Ryan G. 196 Espera, Ewin Tundag 197 Espera, Gerard Banano 198 Espera, Gilbert Tundag 199 Espina, Allan Rosita 200 Espina, Erwin 201 Espina, Roden C. 202 Esplana, Ariel Boncadin 203 Estoce, Dino Anana 204 Estrella, Edita Tumandao 205 Eustaquia, Marlon Santeleces 206 Fabiala, Jervin 207 Fajardo, Richard Alarcon 208 Falcunit, Marites Concepcion 209 Fallore, Rexford 210 Fernandez, Artemio Losloso 211 Fernandez, Pio Politud 212 Fernando, Jose Rodnie 213 Fistejo, July Estrella 214 Florentino, Jose 215 Flores, Ariel Escareal 216 Flores, Armil Escarial 217 Flores, Carlito Enato 218 Flores, Carlito Vergara 219 Flores, Florentino Inseso 220 Flores, Frankie 221 Flores, Jennifer 222 Francisca, Ledny A. 223 Francisco, Jel Ryan 224 Frisco Uy, Jonel 225 Fulgencio, Alvina Pelen 226 Fulgencio, Jaille Dollera 227 Fulgencio, Jaime Salinasan 228 Gado, Ricky Bajalla 229 Gagam, Fernando 230 Gahol, Roberto Mendroz 231 Galang, Randy Parohinog 232 Galiciano, Raul Salvador 233 Galigado, Rey C. 234 Garlan, Edna Moises 235 Genosas, Celemente Orejila 236 Gerela, Gilbert Espenilla 237 Geroche, Arsenio Jr. Baranda 238 Gomez, Queroben Daria 239 Gonzaga, John Ronald Pascua 240 Gonzales, Rodolfo De San Juan 241 Grabillo, Fe Sampere 242 Graciano, Jandie 243 Graciano, Leonsito Jr. Canete 244 Guerrero, Alex Brito 245 Guigue, Jonathan Gonzales 246 Gumilan, Franklen Mendoza 247 Gunda, Demetrio Beros 248 Gunda, Esteban Beros 249 Gunda, Jomar Plata 250 Hernandez, Nemie Joy 251 Herrera, Herlynmia Madriaga 252 Hisoler, Orlando Sr. Catubig 253 Hizola, German III Calayo 254 Holifena Carlo Gallego 255 Holifena, Renio Canag 256 Ibanez, Evelyn Ibar 257 Ibanez, Raul 258 Idanan, Jomar Onas 259 Imbang, Richard 260 Inopia, Reynaldo 261 Javier, Emerson Duque 262 Jesus, Eustaquino Ostanal 263 Joseph Loterina Marino 264 Jovilito Dedal Milagroso 265 Labajo, Marile N. 266 Lacutab, Angelito Anos 267 Lahot, George Nabisa 268 Lama, Dolores 269 Laos, Bernardo 270 Lappay, Egildo Banawis 271 Lappay, Roberto Inguengan 272 Lappay, Ryan Jay 273 Larena, Edmundo Pael 274 Lastrado, Federico Borromeo 275 Lectonin, Bernardita Hayag 276 Lectonin, Roberto Hayag 277 Leoncio, Christian Correa 278 Lindo, Alfredo Caraga Jr. 279 Llanderez, Warlito Villa 280 Llego, Lilia 281 Llorico, Frankfurt 282 Llorico, Hamphrey Plesis 283 Llosis, Rodel Monforte 284 Llosis, Sixto Mandreza 285 Llosis, Sixto Manriza 286 Lobrido, Renemae Castillon 287 Lopez, Marilou Mas 288 Lopez, Renaldo Cunanan 289 Lorico, Lorena Rosete 290 Lorico, Rogelio Jr. Rosete 291 Lorna, Donor Mendoza 292 Lozares, Gilbert Guadamor 293 Lucila, Pasacsac Rey 294 Mabutol Niel 295 Mabutol, Leoncio Aciron 296 Mabutol, Nelie Rose 297 Macabutas, Marilyn 298 Macabutas, Marlon 299 Macala, Cherelyn 300 Macalahay, Rodorico 301 Macale, Jeffrey 302 Macale, Jonathan 303 Macinas, Jovito 304 Magtibay, Mark Anthony 305 Magtubo, Rodolfo 306 Malisado, Felipe Balagtas 307 Manalo, Jun Santos 308 Manansala, Jerry Ocampo 309 Mandia, Ronald 310 Mangale, Samuel 311 Manguardia, Jose Jobert Morcoso 312 Manimtim, Jayson Villanueva 313 Manimtim, Lorenzo Dimaano 314 Manosca, Marilyn 315 Manosca, Weneslao Jr. 316 Manuel, Arjel 317 Manzano, Yugi 318 Maravilla, Armando 319 Marchan, Jeffrey Balde 320 Marilou, Olivenza 321 Mas, Milagros Macalla 322 Masangkay Marites 323 Masangkay, Alfonso J. 324 Masangkay, Artemia 325 Masangkay, Monolito B. 326 Medina, Leo 327 Miguel, Espinosa Orio 328 Millado, Marlon 329 Millando, Jonathan 330 Minguin, Eric L. 331 Mndoza, Edgardo 332 Mones, Mary Rose 333 Mones, Rogel 334 Montana, Eric 335 Montes, Queenie 336 Monteverde, Juan Estrellea 337 Montible, Odor Jr. 338 Morales, Nicohls 339 Morena Roel 340 Mortez, Dione Mellendez 341 Muyot, Ramil V. 342 Negrodas, Ronaldo Bigoy 343 Nacion, Joerilyn 344 Nacion, Josas 345 Naz, Leo Liberato 346 Nicasio, Bien Dayrit 347 Nicolas, Christopher 348 Nisnisan, Jesus 349 Nisnisan, Jacqueline 350 Nofles, Jessie 351 Noriega, Darius 352 Npange, Rocel Flores 353 Oasay, Crisanto 354 Ocop, Amelito Sr. Elardo 355 Odales, Cencera Pelong 356 Ognilla, Deztriza 357 Ognilla, Oscar Dela Tonga 358 Ohiot, Florencia 359 Olajlman, Rufina Amista 360 Olasiman, Eleno Amista 361 Olasiman, Maximo 362 Olasiman, Romeo Amista 363 Olasiman, Rosemarie 364 Olaybal, Alfredo Napili 365 Olleta, Rudy Estonido 366 Omaga, Noel Mapagdalita 367 Orciles, Elmer 368 Oriel, Danila Encarnacion 369 Oriel, Danilo Jr. 370 Pabustan, Michael 371 Pabustan, Michael Garcia 372 Padua, Angie 373 Padua, Argie Boletche 374 Padua, Ronie Lace 375 Pagaspas, Santiago 376 Pagola, Rachel 377 Pagola, Roberto Sotengco 378 Pagola, Wedylyn Vinas 379 Palmes, Virgilio Borromeo 380 Paloma, Edmundo 381 Paloma, Edmundo III Obios 382 Paloma, Edmundo Jr. 383 Paloma, Joey 384 Palulim, Restituto 385 Pascua, Norberto 386 Pasillos, Renato Jr. Pamero 387 Patopay, Fredeerick 388 Payopay, Freddie 389 Payopay, Freddie 390 Paz, Joel 391 Pedronan, Cesar Jay Reformoso 392 Pelagio, Anthony 393 Pelagio, Reynaldo 394 Pelogio, Ernesto Sr. 395 Perez, Elmer Joseph Layug 396 Perolino, Mario Tolen 397 Pileno, Eduardo 398 Pinca, Victor Sr. B. 399 Pingkian, Eddie 400 Pingolo, Flavia Pinol 401 Pisien, Gloria 402 Policario, Rosalino Negradas 403 Pomento, Ferdinand 404 Porcadilla, Zaldy Bantiancila 405 Queja, Romeo Arizabal 406 Quicho, Roderick Cabantog 407 Ramirez, Jemar Vergara 408 Ramirez, Jerry 409 Ramirez, Jospeh 410 Reablubit, Rafael Pena 411 Reblando, Jay 412 Redilla, Rolando Hidalgo 413 Redito, Ronald Tulugan 414 Redito, Ronnie Tulagan 415 Reforsado, Edwin 416 Regahal, Reynado 417 Relcopan, Ma. Anna 418 Relcopan, Rosa Maria 419 Repollo, Ediberto Bacani 420 Reyes, Egbert E. 421 Reyes, Ruben 422 Reynado, Tadeo Reyes 423 Reynaldo Dandan Nazario 424 Rial, Marifina 425 Ricafort, Kelly 426 Rico, Calo-oy Odelmo 427 Rivad, Victorio Jr. Ancheta 428 Rivera, Christian Gaboroiso 429 Rizabal, Alvin 430 Robles, Ranillo Gutierrez 431 Rocha, Rodrigo 432 Rodel, Efren 433 Rodriguez, Amando Eustaquio 434 Rodriguez, Bryan Sta. Ana 435 Rolona, Wilma 436 Rosario, Elizabeth 437 Rosario, Marlon 438 Rovillos, Rosenjie Lusadas 439 Ruben, Wilma 440 Saberon, Alberto 441 Saberon, Minandro Jr. 442 Sacris, Noli Diwata 443 Salang, Crisanto Jecon 444 Salazar, Mary Jane Constantino 445 Salgado, Rhodney Antonio 446 Samonte, Amado 447 Samonte, Jamco 448 Samson, Darlyn Pindoro 449 San Gabriel, Jonathan Doctor 450 San Juan, Novemar 451 Sandigan, Rayan 452 Santiago, Alejandro Milagroso Jr. 453 Santiago, Emman 454 Santo, Celso Jr. Gavino 455 Santos, Julius 456 Santos, Nestor 457 Santos, Noel 458 Santos, Reynaldo 459 Saway, Rodolfo Jr. Mataac 460 Segovia, Rodrigo Rotani 461 Selario, Enrique Sr. Matuguina 462 Serrano, Ricardo Rivera 463 Servidad, Eliseo S. 464 Sevella, Gerry 465 Siarot, Rene Pilar 466 Siarot, Roberto Pinar 467 Siarot, Romeo Pinar 468 Siena, Roseller Penales 469 Sison, Gil Brian 470 Solicar, Tessie Ocay 471 Suan, Mark Glen 472 Sumalas, Emilio Centero 473 Sumalpong, Leonilo Arangcon 474 Suson, Floro Villabrelle 475 Suyat, Leonardo Blanco 476 Sy, Amira 477 Tadoy, Poe Jr. Valenzuela 478 Tagle, Alexander 479 Talanay, Dante Pulante 480 Tamael, Gregrio 481 Tamael, Jerol 482 Tamael, Joey 483 Tario, Marites Capillo 484 Tarroma, Alex Uy 485 Tatel, Rodel 486 Tayoto, Miguel 487 Tejero, Alphy Colisao 488 Tejero, Olivet Colisao 489 Tejero, Ramon Jr. Quirante 490 Tejero, Rogue Adel 491 Tesorero, Rudy Pamplona 492 Thamson, Jhonver 493 Tiamson, Jerby Sibayan 494 Timonera, Edwin Malte 495 Tocmo, William Capilanes 496 Togomata, Socrates 497 Torio, Michael Enamo 498 Torres, Mark Anthony Tabio 499 Torrobago, Jaime Diwata 500 Totana, Privado 501 Trinidad, Genazky G. 502 Trinidad, Renato T. 503 Tulay, Jose Tabirao Jr. 504 Tumacas, Arnel Infante 505 Tumacas, Rey Infante 506 Tumalaytay 507 Tumolva, Beverly 508 Tungia, Blas Lama 509 Turalde, Ricardo Mandin 510 Tutaan, Ivan R. 511 Unday, Jan Roland Salas 512 Urdani, Rene Maimpit 513 Uylsses, Sulite Martinez 514 Vaflor, Fernando V. 515 Valencio, Rudy Cabegerano 516 Valenzona, Adriano Hapa 517 Valenzona, Eduardo Ocoy 518 Valenzuela, Melanie Pre. 519 Valliente, Aladino 520 Vargas, Antonio 521 Vasquez, Ryan Borgonia 522 Vedad, Melvin Gallardo 523 Villaflores, Rodolfo 524 Villaruel, Jorgie 525 Villaruel, Shiela 526 Viloria Johnny Montevirgen 527 Vinas, Ginalyn 528 Vinas, Rey Mendes 529 Walful, Jeffrey C. 530 Zamora, Allan Footnotes 1. Financing the Acquisition of Developed Lots and Completed Housing Units (Sunshine Ville Housing Project, Brgy. Cabuco, Trece Martirez City, Province of Cavite. 2. For Financing the Acquisition of Developed Lots and Financing the Acquisition of Completed Housing Units (Sunshine Ville, Phase 1, Brgy. Cabuco, Trece Martirez City, Province of Cavite). 3. Composed of members/families affected by the calamities and those living in danger areas from various areas from Metro Manila and within the Province of Cavite (see annex partial list of beneficiaries. 4. Previously sold by Manuel S. Calimbahin, et al., to NHA. 5. Previously sold by Edna R. Santos, et al., to NHA. 6. Previously sold by Development Bank of the Philippines to NHA.