BIR Ruling No. 156-14

May 29, 2014 BIR RULING NO. 156-14 RA 7279; BIR Ruling No. 036-2014 Goldenville Realty and Development Corporation 3368 Harvard Street, Pinagkaisahan Makati City Attention: Ida Abendano-Guintu President & General Manager Gentlemen : This refers to your letter dated July 5, 2013, requesting tax exemption on the low cost housing project, located in Brgy. Aguado, Trece Martires, Cavite known as Aguado Resettlement Housing Project 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 Brgy. Aguado, Trece Martires, Cavite, covered by the following Transfer Certificates of Title (TCT), to wit: TCT No. Area (sq.m.) 077-2012000573 1,500 077-2012000574 20,004 077-2012000575 20,000 077-2012000576 20,000 077-2012000577 20,000 077-2012000578 20,000 T-47574 69,407 Total 170,911 ====== On October 2, 2012, a Contract Agreement 1 was executed by and between Goldenville Realty and Development Corporation and Golden Horizon 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 Golden Horizon Homeowner's Association, Inc.'s individual members the developed lots and completed housing units under the Community Initiative Approach Program (CIAP) of the National Housing Authority (NHA) for Two Hundred Forty Thousand Pesos (P240,000) for every developed lot and completed housing unit per family. AEIcTD On November 20, 2012, a Memorandum of Agreement 2 (MOA) was executed by and among Goldenville Realty and Development Corporation, as the landowner/developer/constructor, the members of Golden Horizon 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 3 of the Golden Horizon Homeowner's Association, Inc. shall be provided by the NHA with a financial grant for the acquisition of developed lots and financing of the acquisition of completed housing units through the CIAP 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 21, 2012, Goldenville Realty and Development Corporation and the NHA executed a Deed of Absolute Sale 4 whereby the owner, transferred and conveyed, 1,500 developed lots or parcels of land with an aggregate area of Sixty One Thousand Seven Hundred Eighty One square meters (61,781 sq.m.) 5 portion of the subject properties to NHA at an agreed price of One Hundred Seventy Two Million Five Hundred Thousand Pesos (P172,500,000.00). 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. cDTIAC "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;" 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 1,500 develop lots or parcels of land on the Sixty One Thousand Seven Hundred Eighty One square meters (61,781 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. 036-2014 dated January 29, 2014) Moreover, pertinent portions of RMC No. 42-01 dated October 5, 2001, provide, viz. : aEACcS 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. Accordingly, the transfer by Goldenville Realty and Development Corporation to NHA of the 1,500 developed lots or parcels of land on the Sixty One Thousand Seven Hundred Eighty One square meters (61,781 sq.m.) portion of the subject properties are concerned, are likewise exempt from documentary stamp tax imposed under Section 196 of the Tax Code of 1997, as amended. (BIR Ruling No. 036-2014 dated January 29, 2014) 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. cHDAIS 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 1,500 developed lots or parcels of land on the Sixty One Thousand Seven Hundred Eighty One square meters, (61,781 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. 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 Brgy. Aguado, Trece Martires, Cavite Aguado Resettlement Housing Project No Block Lot Phase Area 1 3 1 1 58 2 3 2 1 52 3 3 3 1 40 4 3 4 1 40 5 3 5 1 40 6 3 6 1 40 7 3 7 1 40 8 3 8 1 40 9 3 9 1 40 10 3 10 1 40 11 3 11 1 40 12 3 12 1 40 13 3 13 1 40 14 3 14 1 40 15 3 15 1 40 16 3 16 1 40 17 3 17 1 40 18 3 18 1 40 19 3 19 1 40 20 3 20 1 40 21 3 21 1 40 22 3 22 1 40 23 3 23 1 40 24 3 24 1 40 25 3 25 1 40 26 3 26 1 40 27 3 27 1 40 28 3 28 1 40 29 3 29 1 40 30 3 30 1 40 31 3 31 1 40 32 3 32 1 40 33 3 33 1 40 34 3 34 1 40 35 3 35 1 40 36 3 36 1 40 37 3 37 1 40 38 3 38 1 40 39 3 39 1 40 40 3 40 1 40 41 3 41 1 40 42 3 42 1 40 43 3 43 1 53 44 3 44 1 59 45 4 1 1 45 46 4 2 1 40 47 4 3 1 40 48 4 4 1 57 49 4 5 1 40 50 4 6 1 40 51 4 7 1 40 52 4 8 1 40 53 4 9 1 40 54 4 10 1 40 55 4 11 1 40 56 4 12 1 40 57 4 13 1 40 58 4 14 1 40 59 4 15 1 40 60 4 16 1 40 61 4 17 1 40 62 4 18 1 40 63 4 19 1 40 64 4 20 1 40 65 4 21 1 40 66 4 22 1 40 67 4 23 1 40 68 4 24 1 40 69 4 25 1 40 70 4 26 1 40 71 4 27 1 40 72 4 28 1 40 73 4 29 1 40 74 4 30 1 40 75 4 31 1 52 76 5 1 1 47 77 5 2 1 54 78 5 3 1 40 79 5 4 1 40 80 5 5 1 40 81 5 6 1 66 82 5 7 1 55 83 5 8 1 40 84 5 9 1 40 85 5 10 1 40 86 5 11 1 40 87 5 12 1 40 88 5 13 1 40 89 5 14 1 40 90 5 15 1 40 91 5 16 1 40 92 5 17 1 40 93 5 18 1 40 94 5 19 1 40 95 5 20 1 40 96 5 21 1 40 97 5 22 1 40 98 5 23 1 40 99 5 24 1 40 100 5 25 1 40 101 5 26 1 40 102 5 27 1 40 103 5 28 1 40 104 5 29 1 40 105 5 30 1 40 106 5 31 1 40 107 5 32 1 40 108 5 33 1 40 109 5 34 1 40 110 5 35 1 40 111 5 36 1 40 112 5 37 1 40 113 5 38 1 40 114 5 39 1 40 115 5 40 1 40 116 5 41 1 40 117 5 42 1 40 118 5 43 1 40 119 5 44 1 40 120 5 45 1 40 121 5 46 1 40 122 5 47 1 40 123 5 48 1 40 124 5 49 1 40 125 5 50 1 40 126 5 51 1 40 127 5 52 1 40 128 5 53 1 40 129 5 54 1 40 130 5 55 1 40 131 5 56 1 40 132 5 57 1 40 133 5 58 1 49 134 5 59 1 49 135 6 1 1 40 136 6 2 1 40 137 6 3 1 40 138 6 4 1 40 139 6 5 1 40 140 6 6 1 40 141 6 7 1 40 142 6 8 1 40 143 6 9 1 40 144 6 10 1 40 145 6 11 1 40 146 6 12 1 40 147 6 13 1 40 148 6 14 1 40 149 6 15 1 40 150 6 16 1 40 151 6 17 1 40 152 6 18 1 40 153 6 19 1 40 154 6 20 1 40 155 6 21 1 40 156 6 22 1 40 157 6 23 1 40 158 6 24 1 40 159 6 25 1 40 160 6 26 1 40 161 6 27 1 40 162 6 28 1 40 163 6 29 1 40 164 6 30 1 40 165 6 31 1 40 166 6 32 1 40 167 6 33 1 40 168 6 34 1 40 169 6 35 1 40 170 6 36 1 40 171 6 37 1 40 172 6 38 1 40 173 6 39 1 40 174 6 40 1 40 175 6 41 1 40 176 6 42 1 40 177 6 43 1 40 178 6 44 1 40 179 6 45 1 40 180 6 46 1 40 181 6 47 1 40 182 6 48 1 40 183 6 49 1 49 184 6 50 1 49 185 7 1 1 75 186 7 2 1 52 187 7 3 1 40 188 7 4 1 40 189 7 5 1 40 190 7 6 1 40 191 7 7 1 40 192 7 8 1 40 193 7 9 1 40 194 7 10 1 40 195 7 11 1 40 196 7 12 1 40 197 7 13 1 40 198 7 14 1 40 199 7 15 1 40 200 7 16 1 40 201 7 17 1 40 202 7 18 1 40 203 7 19 1 40 204 7 20 1 40 205 7 21 1 40 206 7 22 1 40 207 7 23 1 40 208 7 24 1 40 209 7 25 1 40 210 7 26 1 40 211 7 27 1 40 212 7 28 1 40 213 7 29 1 40 214 7 30 1 40 215 7 31 1 40 216 7 32 1 40 217 7 33 1 40 218 7 34 1 40 219 7 35 1 40 220 7 36 1 40 221 7 37 1 40 222 7 38 1 40 223 7 39 1 40 224 7 40 1 40 225 7 41 1 40 226 7 42 1 40 227 7 43 1 40 228 7 44 1 40 229 7 45 1 40 230 7 46 1 40 231 7 47 1 40 232 7 48 1 40 233 7 49 1 40 234 7 50 1 40 235 7 51 1 40 236 7 52 1 40 237 7 53 1 49 238 7 54 1 49 239 8 1 1 59 240 8 2 1 84 241 8 3 1 40 242 8 4 1 40 243 8 5 1 40 244 8 6 1 40 245 8 7 1 40 246 8 8 1 40 247 8 9 1 40 248 8 10 1 40 249 8 11 1 40 250 8 12 1 40 251 8 13 1 40 252 8 14 1 40 253 8 15 1 40 254 8 16 1 40 255 8 17 1 40 256 8 18 1 40 257 8 19 1 40 258 8 20 1 40 259 8 21 1 40 260 8 22 1 40 261 8 23 1 40 262 8 24 1 40 263 8 25 1 40 264 8 26 1 40 265 8 27 1 40 266 8 28 1 40 267 8 29 1 40 268 8 30 1 40 269 8 31 1 40 270 8 32 1 40 271 8 33 1 40 272 8 34 1 40 273 8 35 1 40 274 8 36 1 40 275 8 37 1 40 276 8 38 1 40 277 8 39 1 40 278 8 40 1 40 279 8 41 1 40 280 8 42 1 40 281 8 43 1 40 282 8 44 1 40 283 8 45 1 40 284 8 46 1 40 285 8 47 1 40 286 8 48 1 40 287 8 49 1 40 288 8 50 1 49 289 8 51 1 49 290 9 1 1 43 291 9 2 1 40 292 9 3 1 40 293 9 4 1 40 294 9 5 1 40 295 9 6 1 40 296 9 7 1 40 297 9 8 1 40 298 9 9 1 40 299 9 10 1 40 300 9 11 1 40 301 9 12 1 40 302 9 13 1 41 303 9 14 1 46 304 10 1 1 45 305 10 2 1 46 306 10 3 1 40 307 10 4 1 40 308 10 5 1 40 309 10 6 1 40 310 10 7 1 40 311 10 8 1 40 312 10 9 1 40 313 10 10 1 40 314 10 11 1 40 315 10 12 1 40 316 10 13 1 40 317 10 14 1 40 318 10 15 1 40 319 10 16 1 40 320 10 17 1 40 321 10 18 1 40 322 10 19 1 40 323 10 20 1 40 324 10 21 1 40 325 10 22 1 40 326 10 23 1 40 327 10 24 1 40 328 10 25 1 40 329 10 26 1 40 330 10 27 1 44 331 10 28 1 44 332 11 1 1 47 333 11 2 1 48 334 11 3 1 40 335 11 4 1 40 336 11 5 1 40 337 11 6 1 40 338 11 7 1 40 339 11 8 1 40 340 11 9 1 40 341 11 10 1 40 342 11 11 1 40 343 11 12 1 40 344 11 13 1 40 345 11 14 1 40 346 11 15 1 40 347 11 16 1 40 348 11 17 1 40 349 11 18 1 40 350 11 19 1 40 351 11 20 1 40 352 11 21 1 40 353 11 22 1 40 354 11 23 1 40 355 11 24 1 40 356 11 25 1 40 357 11 26 1 40 358 11 27 1 44 359 11 28 1 44 360 12 1 1 50 361 12 2 1 51 362 12 3 1 40 363 12 4 1 40 364 12 5 1 40 365 12 6 1 40 366 12 7 1 40 367 12 8 1 40 368 12 9 1 40 369 12 10 1 40 370 12 11 1 40 371 12 12 1 40 372 12 13 1 40 373 12 14 1 40 374 12 15 1 40 375 12 16 1 40 376 12 17 1 40 377 12 18 1 40 378 12 19 1 40 379 12 20 1 40 380 12 21 1 40 381 12 22 1 40 382 12 23 1 40 383 12 24 1 40 384 12 25 1 40 385 12 26 1 40 386 12 27 1 44 387 12 28 1 44 388 13 1 1 52 389 13 2 1 53 390 13 3 1 40 391 13 4 1 40 392 13 5 1 40 393 13 6 1 40 394 13 7 1 40 395 13 8 1 40 396 13 9 1 40 397 13 10 1 40 398 13 11 1 40 399 13 12 1 40 400 13 13 1 40 401 13 14 1 40 402 13 15 1 40 403 13 16 1 40 404 13 17 1 40 405 13 18 1 40 406 13 19 1 40 407 13 20 1 40 408 13 21 1 40 409 13 22 1 40 410 13 23 1 40 411 13 24 1 40 412 13 25 1 40 413 13 26 1 40 414 13 27 1 44 415 13 28 1 44 416 14 1 1 42 417 14 2 1 40 418 15 1 1 42 419 15 3 1 40 420 15 4 1 40 421 15 5 1 40 422 15 6 1 40 423 15 7 1 40 424 15 8 1 40 425 15 9 1 40 426 15 10 1 40 427 15 11 1 40 428 15 12 1 40 429 15 13 1 40 430 15 14 1 40 431 15 15 1 40 432 15 16 1 40 433 15 17 1 40 434 15 18 1 40 435 15 19 1 40 436 15 20 1 40 437 15 21 1 40 438 15 22 1 40 439 15 23 1 40 440 15 24 1 40 441 15 25 1 40 442 15 26 1 40 443 15 27 1 40 444 15 28 1 40 445 15 29 1 43 446 15 30 1 44 447 16 1 1 41 448 16 2 1 42 449 16 3 1 40 450 16 4 1 40 451 16 5 1 40 452 16 6 1 40 453 16 7 1 40 454 16 8 1 40 455 16 9 1 40 456 16 10 1 40 457 16 11 1 40 458 16 12 1 40 459 16 13 1 40 460 16 14 1 40 461 16 15 1 40 462 16 16 1 40 463 16 17 1 40 464 16 18 1 40 465 16 19 1 40 466 16 20 1 40 467 16 21 1 40 468 16 22 1 40 469 16 23 1 40 470 16 24 1 40 471 16 25 1 40 472 16 26 1 40 473 16 27 1 40 474 16 28 1 40 475 16 29 1 44 476 16 30 1 45 477 17 1 1 55 478 17 2 1 56 479 17 3 1 40 480 17 4 1 40 481 17 5 1 40 482 17 6 1 40 483 17 7 1 40 484 17 8 1 40 485 17 9 1 40 486 17 10 1 40 487 17 11 1 40 488 17 12 1 40 489 17 13 1 40 490 17 14 1 40 491 17 15 1 40 492 17 16 1 40 493 17 17 1 40 494 17 19 1 40 495 17 21 1 40 496 19 1 1 72 497 19 2 1 47 498 19 3 1 40 499 19 4 1 40 500 19 5 1 40 501 19 6 1 40 502 19 7 1 40 503 19 8 1 40 504 19 9 1 40 505 19 10 1 40 506 20 1 1 52 507 20 2 1 51 508 20 3 1 40 509 20 4 1 40 510 20 5 1 40 511 20 6 1 40 512 20 7 1 40 513 20 8 1 40 514 20 9 1 40 515 20 10 1 40 516 20 11 1 40 517 20 12 1 40 518 20 13 1 41 519 20 14 1 40 520 20 15 1 45 521 20 16 1 40 522 20 17 1 49 523 20 18 1 40 524 20 19 1 53 525 20 20 1 40 526 21 1 1 42 527 21 2 1 42 528 21 3 1 40 529 21 4 1 40 530 21 5 1 40 531 21 6 1 40 532 21 7 1 40 533 21 8 1 40 534 21 9 1 40 535 21 10 1 40 536 21 11 1 57 537 21 12 1 40 538 21 13 1 42 539 22 1 1 42 540 22 2 1 42 541 22 3 1 40 542 22 4 1 40 543 22 6 1 40 544 22 8 1 40 545 23 1 1 49 546 23 2 1 48 547 23 3 1 40 548 23 4 1 40 549 23 5 1 40 550 23 6 1 40 551 23 7 1 40 552 23 8 1 40 553 23 9 1 40 554 23 10 1 40 555 23 11 1 40 556 23 12 1 40 557 23 13 1 40 558 23 14 1 40 559 23 15 1 40 560 23 16 1 40 561 23 17 1 40 562 23 18 1 40 563 23 19 1 40 564 23 20 1 40 565 23 21 1 40 566 23 22 1 40 567 23 23 1 40 568 23 24 1 40 569 23 25 1 40 570 23 26 1 40 571 23 27 1 40 572 23 28 1 40 573 23 29 1 40 574 23 30 1 40 575 23 31 1 40 576 23 32 1 40 577 23 33 1 40 578 23 34 1 40 579 23 35 1 40 580 23 36 1 40 581 23 37 1 40 582 23 38 1 40 583 23 39 1 40 584 23 40 1 40 585 23 41 1 47 586 23 42 1 47 587 23 43 1 47 588 24 1 1 47 589 24 2 1 46 590 24 3 1 40 591 24 4 1 40 592 24 5 1 40 593 24 6 1 40 594 24 7 1 40 595 24 8 1 40 596 24 9 1 40 597 24 10 1 40 598 24 11 1 40 599 24 12 1 40 600 24 13 1 40 601 24 14 1 40 602 24 15 1 40 603 24 16 1 40 604 24 17 1 40 605 24 18 1 40 606 24 19 1 40 607 24 20 1 40 608 24 21 1 40 609 24 22 1 40 610 24 23 1 40 611 24 24 1 40 612 24 25 1 40 613 24 26 1 40 614 24 27 1 40 615 24 28 1 40 616 24 29 1 40 617 24 30 1 40 618 24 31 1 40 619 24 32 1 40 620 24 33 1 40 621 24 34 1 40 622 24 35 1 40 623 24 36 1 40 624 24 37 1 40 625 24 38 1 40 626 24 39 1 40 627 24 40 1 40 628 24 41 1 47 629 24 42 1 47 630 24 43 1 46 631 25 1 1 43 632 25 2 1 42 633 25 3 1 40 634 25 4 1 40 635 25 5 1 40 636 25 6 1 40 637 25 7 1 40 638 25 8 1 40 639 25 9 1 40 640 25 10 1 40 641 25 11 1 40 642 25 12 1 40 643 25 13 1 40 644 25 14 1 40 645 25 15 1 40 646 25 16 1 40 647 25 17 1 40 648 25 18 1 40 649 25 19 1 40 650 25 20 1 40 651 25 21 1 40 652 25 22 1 40 653 25 23 1 40 654 25 24 1 40 655 25 25 1 40 656 25 26 1 40 657 25 27 1 40 658 25 28 1 40 659 25 29 1 40 660 25 30 1 40 661 25 31 1 40 662 25 32 1 40 663 25 33 1 40 664 25 34 1 40 665 25 35 1 40 666 25 36 1 40 667 25 37 1 40 668 25 38 1 40 669 25 39 1 40 670 25 40 1 40 671 25 41 1 80 672 25 42 1 81 673 29 1 1 47 674 29 2 1 47 675 29 3 1 40 676 29 4 1 40 677 29 5 1 40 678 29 6 1 40 679 29 7 1 40 680 29 8 1 40 681 29 9 1 40 682 29 10 1 40 683 29 11 1 40 684 29 12 1 40 685 29 13 1 40 686 29 14 1 40 687 29 15 1 40 688 29 16 1 40 689 29 17 1 40 690 29 18 1 40 691 29 19 1 40 692 29 20 1 40 693 29 21 1 40 694 29 22 1 40 695 29 23 1 40 696 29 24 1 40 697 29 25 1 40 698 29 26 1 40 699 29 27 1 40 700 29 28 1 40 701 29 29 1 40 702 29 30 1 40 703 29 31 1 40 704 29 32 1 40 705 29 33 1 40 706 29 34 1 40 707 29 35 1 40 708 29 36 1 40 709 29 37 1 40 710 29 38 1 40 711 29 39 1 40 712 29 40 1 40 713 29 41 1 40 714 29 42 1 40 715 30 1 1 46 716 30 2 1 46 717 30 3 1 40 718 30 4 1 40 719 30 5 1 40 720 30 6 1 40 721 30 7 1 40 722 30 8 1 40 723 30 9 1 40 724 30 10 1 40 725 30 11 1 40 726 30 12 1 40 727 30 13 1 40 728 30 14 1 40 729 30 15 1 40 730 30 16 1 40 731 30 17 1 40 732 30 18 1 40 733 30 19 1 40 734 30 20 1 40 735 30 21 1 40 736 30 22 1 40 737 30 23 1 40 738 30 24 1 40 739 30 25 1 40 740 30 26 1 40 741 30 27 1 40 742 30 28 1 40 743 30 29 1 40 744 30 30 1 40 745 30 31 1 40 746 30 32 1 40 747 30 33 1 40 748 30 34 1 40 749 30 35 1 40 750 30 36 1 40 751 30 37 1 40 752 30 38 1 40 753 30 39 1 40 754 30 40 1 40 755 30 41 1 40 756 30 42 1 40 757 31 1 1 42 758 31 2 1 42 759 31 3 1 40 760 31 4 1 40 761 31 6 1 40 762 32 1 1 42 763 32 2 1 42 764 32 3 1 40 765 32 4 1 40 766 32 5 1 40 767 32 6 1 40 768 32 7 1 40 769 32 8 1 40 770 32 9 1 45 771 32 10 1 69 772 33 1 1 42 773 33 2 1 42 774 33 3 1 40 775 33 4 1 40 776 33 5 1 40 777 33 6 1 40 778 33 7 1 40 779 33 8 1 40 780 33 9 1 40 781 33 10 1 40 782 33 11 1 63 783 33 12 1 40 784 33 13 1 48 785 34 1 1 42 786 34 2 1 42 787 34 3 1 40 788 34 4 1 40 789 34 5 1 40 790 34 6 1 40 791 34 7 1 40 792 34 8 1 40 793 34 9 1 40 794 34 10 1 40 795 34 11 1 40 796 34 12 1 40 797 34 13 1 40 798 34 14 1 40 799 34 15 1 42 800 34 16 1 70 801 1 1 2 44 802 1 2 2 44 803 1 3 2 40 804 1 4 2 40 805 1 5 2 40 806 1 6 2 40 807 1 7 2 40 808 1 8 2 40 809 1 9 2 40 810 1 10 2 40 811 1 11 2 40 812 1 12 2 40 813 1 13 2 40 814 1 14 2 40 815 1 15 2 40 816 1 16 2 40 817 1 17 2 53 818 1 18 2 40 819 1 19 2 43 820 2 1 2 44 821 2 2 2 44 822 2 3 2 40 823 2 4 2 40 824 2 5 2 40 825 2 6 2 40 826 2 7 2 40 827 2 8 2 40 828 2 9 2 40 829 2 10 2 40 830 2 11 2 40 831 2 12 2 40 832 2 13 2 40 833 2 14 2 40 834 2 15 2 40 835 2 16 2 40 836 2 17 2 40 837 2 18 2 40 838 2 19 2 40 839 2 20 2 40 840 2 21 2 43 841 2 22 2 73 842 3 1 2 44 843 3 2 2 44 844 3 3 2 40 843 3 2 2 44 844 3 3 2 40 845 3 4 2 40 846 3 5 2 40 847 3 6 2 40 848 3 7 2 40 849 3 8 2 40 850 3 9 2 40 851 3 10 2 40 852 3 11 2 40 853 3 12 2 40 854 3 13 2 40 855 3 14 2 40 856 3 15 2 40 857 3 16 2 40 858 3 17 2 40 859 3 18 2 40 860 3 19 2 40 861 3 20 2 40 862 3 21 2 40 863 3 22 2 40 864 3 23 2 40 865 3 24 2 40 866 3 25 2 40 867 3 26 2 40 868 3 27 2 49 869 4 1 2 44 870 4 2 2 44 871 4 3 2 40 872 4 4 2 40 873 4 5 2 40 874 4 6 2 40 875 4 7 2 40 876 4 8 2 40 877 4 9 2 40 878 4 10 2 40 879 4 11 2 40 880 4 12 2 40 881 4 13 2 40 882 4 14 2 40 883 4 15 2 40 884 4 16 2 40 885 4 17 2 40 886 4 18 2 40 887 4 19 2 40 888 4 20 2 40 889 4 21 2 40 890 4 22 2 40 891 4 23 2 40 892 4 24 2 40 893 4 25 2 40 894 4 26 2 40 895 4 27 2 40 896 4 28 2 40 897 4 29 2 40 898 4 30 2 40 899 4 32 2 40 900 4 33 2 47 901 5 1 2 47 902 5 2 2 47 903 5 3 2 40 904 5 4 2 40 905 5 5 2 40 906 5 6 2 40 907 5 7 2 40 908 5 8 2 40 909 5 9 2 40 910 5 10 2 40 911 5 11 2 40 912 5 12 2 40 913 5 13 2 40 914 5 14 2 40 915 5 15 2 40 916 5 16 2 40 917 5 17 2 40 918 5 18 2 40 919 5 19 2 40 920 5 20 2 40 921 5 21 2 40 922 5 22 2 40 923 5 23 2 40 924 5 24 2 40 925 5 25 2 40 926 5 26 2 40 927 5 27 2 40 928 5 28 2 40 929 5 29 2 40 930 5 30 2 40 931 5 31 2 40 932 5 32 2 40 933 5 33 2 40 934 5 34 2 40 935 5 35 2 40 936 5 36 2 40 937 5 37 2 40 938 5 38 2 40 939 5 39 2 40 940 5 40 2 40 941 5 41 2 40 942 5 42 2 40 943 5 43 2 47 944 5 44 2 47 945 6 1 2 47 946 6 2 2 47 947 6 3 2 40 948 6 4 2 40 949 6 5 2 40 950 6 6 2 40 951 6 7 2 40 952 6 8 2 40 953 6 9 2 40 954 6 10 2 40 955 6 11 2 40 956 6 12 2 40 957 6 13 2 40 958 6 14 2 40 959 6 15 2 40 960 6 16 2 40 961 6 17 2 40 962 6 18 2 40 963 6 19 2 40 964 6 20 2 40 965 6 21 2 40 966 6 22 2 40 967 6 23 2 40 968 6 24 2 40 969 6 25 2 40 970 6 26 2 40 971 6 27 2 40 972 6 28 2 40 973 6 29 2 40 974 6 30 2 40 975 6 31 2 40 976 6 32 2 40 977 6 33 2 40 978 6 34 2 40 979 6 35 2 40 980 6 36 2 40 981 6 37 2 40 982 6 38 2 40 983 6 39 2 40 984 6 40 2 40 985 6 41 2 40 986 6 42 2 40 987 6 43 2 47 988 6 44 2 47 989 11 1 2 44 990 11 2 2 44 991 11 3 2 40 992 11 4 2 40 993 11 5 2 40 994 11 6 2 40 995 11 7 2 40 996 11 8 2 40 997 11 9 2 40 998 11 10 2 40 999 11 11 2 40 1000 11 12 2 40 1001 11 13 2 40 1002 11 14 2 40 1003 11 15 2 40 1004 11 16 2 40 1005 11 17 2 40 1006 11 18 2 40 1007 11 19 2 40 1008 11 20 2 40 1009 11 21 2 40 1010 11 22 2 40 1011 11 23 2 40 1012 11 24 2 40 1013 11 25 2 40 1014 11 26 2 40 1015 11 27 2 40 1016 11 28 2 40 1017 11 29 2 40 1018 11 30 2 40 1019 11 31 2 40 1020 11 32 2 40 1021 11 33 2 40 1022 11 34 2 40 1023 11 35 2 40 1024 11 36 2 40 1025 11 37 2 40 1026 11 38 2 40 1027 11 39 2 49 1028 11 40 2 49 1029 12 1 2 44 1030 12 2 2 44 1031 12 3 2 40 1032 12 4 2 40 1033 12 5 2 40 1034 12 6 2 40 1035 12 7 2 40 1036 12 8 2 40 1037 12 9 2 40 1038 12 10 2 40 1039 12 11 2 40 1040 12 12 2 40 1041 12 13 2 40 1042 12 14 2 40 1043 12 15 2 40 1044 12 16 2 40 1045 12 17 2 40 1046 12 18 2 40 1047 12 19 2 40 1048 12 20 2 40 1049 12 21 2 40 1050 12 22 2 40 1051 12 23 2 40 1052 12 24 2 40 1053 12 25 2 40 1054 12 26 2 40 1055 12 27 2 40 1056 12 28 2 40 1057 12 29 2 40 1058 12 30 2 40 1059 12 31 2 40 1060 12 32 2 40 1061 12 33 2 40 1062 12 34 2 40 1063 12 35 2 40 1064 12 36 2 40 1065 12 37 2 40 1066 12 38 2 40 1067 12 39 2 49 1068 12 40 2 49 1069 13 1 2 44 1070 13 2 2 44 1071 13 3 2 40 1072 13 4 2 40 1073 13 5 2 40 1074 13 6 2 40 1075 13 7 2 40 1076 13 8 2 40 1077 13 9 2 40 1078 13 10 2 40 1079 13 11 2 40 1080 13 12 2 40 1081 13 13 2 40 1082 13 14 2 40 1083 13 15 2 40 1084 13 16 2 40 1085 13 17 2 40 1086 13 18 2 40 1087 13 19 2 40 1088 13 20 2 40 1089 13 21 2 40 1090 13 22 2 40 1091 13 23 2 40 1092 13 24 2 40 1093 13 25 2 40 1094 13 26 2 40 1095 13 27 2 40 1096 13 28 2 40 1097 13 29 2 40 1098 13 30 2 40 1099 13 31 2 40 1100 13 32 2 40 1101 13 33 2 40 1102 13 34 2 40 1103 13 35 2 40 1104 13 36 2 40 1105 13 37 2 40 1106 13 38 2 40 1107 13 39 2 49 1108 13 40 2 49 1109 14 1 2 44 1110 14 2 2 44 1111 14 3 2 40 1112 14 4 2 40 1113 14 5 2 40 1114 14 6 2 40 1115 14 7 2 40 1116 14 8 2 40 1117 14 9 2 40 1118 14 10 2 40 1119 14 11 2 40 1120 14 12 2 40 1121 14 13 2 40 1122 14 14 2 40 1123 14 15 2 40 1124 14 16 2 40 1125 14 17 2 40 1126 14 18 2 40 1127 14 19 2 40 1128 14 20 2 40 1129 14 21 2 40 1130 14 22 2 40 1131 14 23 2 40 1132 14 24 2 40 1133 14 25 2 40 1134 14 26 2 40 1135 14 27 2 40 1136 14 28 2 40 1137 14 29 2 40 1138 14 30 2 40 1139 14 31 2 40 1140 14 32 2 40 1141 14 33 2 40 1142 14 34 2 40 1143 14 35 2 40 1144 14 36 2 40 1145 14 37 2 40 1146 14 38 2 40 1147 14 39 2 49 1148 14 40 2 49 1149 15 1 2 44 1150 15 2 2 44 1151 15 3 2 40 1152 15 4 2 40 1153 15 5 2 40 1154 15 6 2 40 1155 15 7 2 40 1156 15 8 2 40 1157 15 9 2 40 1158 15 10 2 40 1159 15 11 2 40 1160 15 12 2 40 1161 15 13 2 40 1162 15 14 2 40 1163 15 15 2 40 1164 15 16 2 40 1165 15 17 2 40 1166 15 18 2 40 1167 15 19 2 40 1168 15 20 2 40 1169 15 21 2 40 1170 15 22 2 40 1171 15 23 2 40 1172 15 24 2 40 1173 15 25 2 40 1174 15 26 2 40 1175 15 27 2 40 1176 15 28 2 40 1177 15 29 2 40 1178 15 30 2 40 1179 15 31 2 40 1180 15 32 2 40 1181 15 33 2 40 1182 15 34 2 40 1183 15 35 2 40 1184 15 36 2 40 1185 15 37 2 40 1186 15 38 2 40 1187 15 39 2 67 1188 15 40 2 55 1189 17 1 2 46 1190 17 2 2 46 1191 17 3 2 40 1192 17 4 2 40 1193 17 5 2 40 1194 17 6 2 40 1195 17 7 2 40 1196 17 8 2 40 1197 17 9 2 40 1198 17 10 2 40 1199 17 11 2 74 1200 17 12 2 40 1201 17 13 2 40 1202 17 14 2 48 1203 18 1 2 43 1204 18 2 2 46 1205 18 3 2 40 1206 18 4 2 40 1207 18 5 2 40 1208 18 6 2 40 1209 18 7 2 40 1210 18 8 2 40 1211 18 9 2 40 1212 18 10 2 40 1213 18 11 2 40 1214 18 12 2 40 1215 18 13 2 40 1216 18 14 2 40 1217 18 15 2 40 1218 18 16 2 40 1219 18 17 2 40 1220 18 18 2 40 1221 18 19 2 46 1222 18 20 2 40 1223 18 21 2 54 1224 26 1 2 62 1225 26 2 2 47 1226 26 3 2 40 1227 26 4 2 40 1228 26 5 2 40 1229 26 6 2 40 1230 26 7 2 40 1231 26 8 2 40 1232 26 9 2 40 1233 26 10 2 40 1234 26 11 2 40 1235 26 12 2 40 1236 26 13 2 40 1237 26 14 2 40 1238 26 15 2 40 1239 26 16 2 40 1240 26 17 2 40 1241 26 18 2 40 1242 26 19 2 40 1243 26 20 2 40 1244 26 21 2 40 1245 26 22 2 40 1246 26 23 2 40 1247 26 24 2 40 1248 26 25 2 40 1249 26 26 2 40 1250 26 27 2 40 1251 26 28 2 40 1252 26 29 2 40 1253 26 30 2 40 1254 26 31 2 40 1255 26 32 2 40 1256 26 33 2 40 1257 26 34 2 43 1258 26 35 2 40 1259 26 36 2 40 1260 26 37 2 40 1261 26 38 2 40 1262 26 39 2 40 1263 26 40 2 40 1264 26 41 2 45 1265 26 42 2 45 1266 26 43 2 40 1267 26 44 2 63 1268 26 45 2 46 1269 27 1 2 49 1270 27 2 2 49 1271 27 3 2 40 1272 27 4 2 40 1273 27 5 2 40 1274 27 6 2 40 1275 27 7 2 40 1276 27 8 2 40 1277 27 9 2 40 1278 27 10 2 40 1279 27 11 2 40 1280 27 12 2 40 1281 27 13 2 40 1282 27 14 2 40 1283 27 15 2 40 1284 27 16 2 40 1285 27 17 2 40 1286 27 18 2 40 1287 27 19 2 40 1288 27 20 2 40 1289 27 21 2 40 1290 27 22 2 40 1291 27 23 2 47 1292 27 24 2 43 1293 27 25 2 50 1294 27 26 2 43 1295 27 27 2 40 1296 27 28 2 40 1297 27 29 2 40 1298 27 30 2 40 1299 27 31 2 40 1300 27 32 2 40 1301 27 33 2 40 1302 27 34 2 40 1303 27 35 2 40 1304 27 36 2 40 1305 27 37 2 40 1306 27 38 2 40 1307 27 39 2 40 1308 27 40 2 40 1309 27 41 2 40 1310 27 42 2 40 1311 27 43 2 69 1312 27 44 2 40 1313 27 45 2 40 1314 27 46 2 50 1315 28 1 2 49 1316 28 2 2 49 1317 28 3 2 40 1318 28 4 2 40 1319 28 5 2 40 1320 28 6 2 40 1321 28 7 2 40 1322 28 8 2 40 1323 28 9 2 40 1324 28 10 2 40 1325 28 11 2 40 1326 28 12 2 40 1327 28 13 2 40 1328 28 14 2 40 1329 28 15 2 40 1330 28 16 2 40 1331 28 17 2 40 1332 28 18 2 40 1333 28 19 2 40 1334 28 20 2 40 1335 28 21 2 52 1336 28 22 2 44 1337 28 23 2 51 1338 28 24 2 46 1339 28 25 2 40 1340 28 26 2 40 1341 28 27 2 40 1342 28 28 2 40 1343 28 29 2 40 1344 28 30 2 40 1345 28 31 2 40 1346 28 32 2 40 1347 28 33 2 40 1348 28 34 2 40 1349 28 35 2 40 1350 28 36 2 40 1351 28 37 2 40 1352 28 38 2 40 1353 28 39 2 40 1354 28 40 2 40 1355 28 41 2 40 1356 28 42 2 40 1357 28 43 2 40 1358 28 44 2 40 1359 28 45 2 40 1360 28 46 2 40 1361 28 47 2 40 1362 28 48 2 40 1363 28 49 2 53 1364 28 50 2 40 1365 28 51 2 55 1366 29 1 2 49 1367 29 2 2 49 1368 29 3 2 40 1369 29 4 2 40 1370 29 5 2 40 1371 29 6 2 40 1372 29 7 2 40 1373 29 8 2 40 1374 29 9 2 40 1375 29 10 2 40 1376 29 11 2 40 1377 29 12 2 40 1378 29 13 2 40 1379 29 14 2 40 1380 29 15 2 40 1381 29 16 2 40 1382 29 17 2 40 1383 29 18 2 40 1384 29 19 2 40 1385 29 20 2 40 1386 29 21 2 49 1387 29 22 2 43 1388 29 23 2 50 1389 29 24 2 43 1390 29 25 2 40 1391 29 26 2 40 1392 29 27 2 40 1393 29 28 2 40 1394 29 29 2 40 1395 29 30 2 40 1396 29 31 2 40 1397 29 32 2 40 1398 29 33 2 40 1399 29 34 2 40 1400 29 35 2 40 1401 29 36 2 40 1402 29 37 2 40 1403 29 38 2 40 1404 29 39 2 40 1405 29 40 2 40 1406 29 41 2 40 1407 29 42 2 40 1408 29 43 2 40 1409 29 44 2 40 1410 29 45 2 40 1411 29 46 2 40 1412 29 47 2 40 1413 29 48 2 40 1414 29 49 2 40 1415 29 50 2 40 1416 29 51 2 78 1417 29 52 2 40 1418 29 53 2 72 1419 30 1 2 49 1420 30 2 2 49 1421 30 3 2 40 1422 30 4 2 40 1423 30 5 2 40 1424 30 6 2 40 1425 30 7 2 40 1426 30 8 2 40 1427 30 9 2 40 1428 30 10 2 40 1429 30 11 2 40 1430 30 12 2 40 1431 30 13 2 40 1432 30 14 2 40 1433 30 15 2 40 1434 30 16 2 40 1435 30 17 2 40 1436 30 18 2 40 1437 30 19 2 50 1438 30 20 2 43 1439 30 21 2 49 1440 30 22 2 43 1441 30 23 2 40 1442 30 24 2 40 1443 30 25 2 40 1444 30 26 2 40 1445 30 27 2 40 1446 30 28 2 40 1447 30 29 2 40 1448 30 30 2 40 1449 30 31 2 40 1450 30 32 2 40 1451 30 33 2 40 1452 30 34 2 40 1453 30 35 2 40 1454 30 36 2 40 1455 30 37 2 40 1456 30 38 2 40 1457 30 39 2 40 1458 30 40 2 40 1459 30 41 2 40 1460 30 42 2 40 1461 30 43 2 40 1462 30 44 2 40 1463 30 45 2 40 1464 30 46 2 40 1465 30 47 2 40 1466 30 48 2 40 1467 30 49 2 40 1468 30 50 2 40 1469 30 51 2 40 1470 30 52 2 40 1471 30 53 2 40 1472 30 54 2 40 1473 30 55 2 45 1474 30 56 2 70 1475 31 23 2 40 1476 31 24 2 40 1477 31 25 2 40 1478 31 26 2 40 1479 31 27 2 40 1480 31 28 2 40 1481 31 29 2 40 1482 31 30 2 40 1483 31 31 2 40 1484 31 32 2 40 1485 31 33 2 40 1486 31 34 2 40 1487 31 35 2 40 1488 31 36 2 40 1489 31 37 2 40 1490 31 38 2 40 1491 31 39 2 40 1492 31 40 2 40 1493 31 41 2 40 1494 31 42 2 40 1495 31 43 2 49 1496 31 44 2 49 1497 57 1 2 47 1498 57 2 2 47 1499 57 3 2 47 1500 57 4 2 47 Total 61,781 ====== Footnotes 1. (Financing the Acquisition of Developed Lots and Completed Housing Units). 2. (For Financing the Acquisition of Developed Lots and Financing the Acquisition of Completed Housing Units) Aguado Resettlement Housing Project-Section 1. 3. Composed of members/families affected by the calamities and residence along danger area. 4. (For Developed Lots) Aguado Housing Project. 5. The list is hereto appended as Annex "A".