ARR Construction

May 10, 2016 BIR RULING NO. 170-16 RA 7279; BIR Ruling No. 500-2014 ARR Construction 3 Salem Street East Fairview Subdivision Brgy. Fairview, Quezon City Attention: Romeo R. Aniciete General Manager Gentlemen : This refers to your letter dated October 9, 2015, received by this Office on February 2, 2016, requesting issuance of Certificate of Tax Exemption for the Monkayo Housing Project 4 located at Brgy. Poblacion, Monkayo, Compostela Valley pursuant to Republic Act (R.A.) No. 7279, otherwise known as the "Urban Development and Housing Act of 1992". Documents submitted show that ARR Construction (TIN 162-168-721-000), is the registered owner of two (2) parcels of land located at Libuton, Poblacion, Monkayo, Compostela Valley and covered by the following Transfer Certificates of Title (TCT), to wit: TCT No. Lot No. Tax Declaration No. Area (sq.m.) 142-2014004766 3279 14-07-0001-00199 R 82,686 142-2014004935 3281 14-07-0001-00676 R 30,227 total area 112,913 ====== all issued by the Registry of Deeds for Province of Davao Del Norte. On March 10, 2014, a Memorandum of Agreement 1 (MOA) was executed by and among, ARR Construction, as the landowner/developer, Poblacion Homeowner's Association, Inc., as the beneficiary, 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, members 3 of Poblacion Homeowner's Association, Inc. shall be provided by the NHA with a financial grant under the TS Pablo Rehabilitation Plan TSPRP through the Community Initiative Approach Program (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. Moreover, On May 30, 2014, a Contract Agreement was executed by and between ARR Construction and Poblacion Homeowner's Association, Inc., a homeowner's organization registered with the Housing and Land Use Regulatory Board (HLURB) with Registration No. 17209, whereby ARR Construction offered its services to the families who are members of Poblacion Homeowner's Association, Inc. by delivering developed homelots and completed housing units under the TSPRP. The purchased developed lots and completed housing units shall be financed through the CIAP of the NHA for Two Hundred Twenty Thousand Pesos (P220,000.00) for every developed lot and completed housing unit per family. On June 25, 2014, ARR Construction and the NHA executed a Deed of Absolute Sale whereby the former, transferred and conveyed One Thousand (1,000) developed lots with an aggregate area of One Hundred Twelve Thousand Nine Hundred Thirteen square meters (112,913 sq.m.) covered by TCT Nos. 142-2014004766 and 142-2014004935 to NHA at an agreed price of One Hundred Ten Million Pesos (P110,000,000.00). 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: cSEDTC 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 sells his 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 1,000 house and lot packages on the 112,913 sq.m. of the subject properties covered by TCT Nos. 142-2014004766 and 142-2014004935 by ARR Construction to NHA is exempt from capital gains tax, project-related income taxes and consequently from withholding tax. (BIR Ruling No. 500-2014 dated December 29, 2014) 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. Accordingly, the transfer by ARR Construction to NHA of the sale of 1,000 house and lot packages on the 112,913 sq.m. of the subject properties covered by TCT Nos. 142-2014004766 and 142-2014004935 are likewise exempt from documentary stamp tax imposed under Section 196 of the Tax Code of 1997, as amended. (BIR Ruling No. 500-2014 dated December 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. 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 requirements provided under RMO 15-2003. Moreover, pursuant to Section 20 (d) (3) of RA 7279, the sale of 1,000 house and lot packages on the 112,913 sq.m. of the subject properties covered by TCT Nos. 142-2014004766 and 142-2014004935 shall be exempt from VAT. However, the purchases of goods/articles by ARR Construction 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 ARR Construction 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. SDAaTC Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX Republic of the Philippines Compostela Valley Province Municipality of Monkayo List of Off-Site Beneficiaries Monkayo Housing Project 4 (ARR) 1 Algabre, Leonardo Purok 2, Poblacion 2 Basit, Abdul Purok 2, Poblacion 3 Burgos, Catalina Purok 2, Poblacion 4 Caballes, Crisanto Purok 2, Poblacion 5 Cortel, Benito Purok 2, Poblacion 6 Dalubatan, Gloria Purok 2, Poblacion 7 Gabero, Chona Purok 2, Poblacion 8 Mandanao, Evangeline Purok 2, Poblacion 9 Mercado, Jaime Purok 2, Poblacion 10 Miguela, Darwin Purok 2, Poblacion 11 Rabe, Danilo Purok 2, Poblacion 12 Sendrejas, Marciano Purok 2, Poblacion 13 Simbolas, Oliver Purok 2, Poblacion 14 Yangyang, Gabriel Purok 2, Poblacion 15 Vistal, Jorem I. Purok 2, Poblacion 16 Tadura, Jerry B. Purok 2, Poblacion 17 Amoncio, Michelle Purok 2-B, Poblacion 18 Amoncio, Shella Mae Purok 2-B, Poblacion 19 Apas, John Paul Purok 2-B, Poblacion 20 Autor, Jose Purok 2-B, Poblacion 21 Bondesto, Fretzil Purok 2-B, Poblacion 22 Bragas, Edgardo Purok 2-B, Poblacion 23 Cayag, Jonathan Purok 2-B, Poblacion 24 Dionson, Mario/Gizelmen Purok 2-B, Poblacion 25 Espaa, Sigmundo Purok 2-B, Poblacion 26 Estrella, Ana Mae Purok 2-B, Poblacion 27 Latraca, Estrella Purok 2-B, Poblacion 28 Lazarte, Dienalyn Purok 2-B, Poblacion 29 Loga, Jeffrey Purok 2-B, Poblacion 30 Loga, Roy Purok 2-B, Poblacion 31 Malongo, James Harold Purok 2-B, Poblacion 32 Marte, Michael Purok 2-B, Poblacion 33 Niog, Jocelyn Purok 2-B, Poblacion 34 Olaco, Rhea Purok 2-B, Poblacion 35 Orapa, Liezel Purok 2-B, Poblacion 36 Ricalde, Jessamae Purok 2-B, Poblacion 37 Salud, Jefferson Purok 2-B, Poblacion 38 Sevilla, Maricel Purok 2-B, Poblacion 39 Sumania, Jay-ann A. Purok 2-B, Poblacion 40 Tamayo, Joel Sr. Purok 2-B, Poblacion 41 Tayabas, Jerlyn Purok 2-B, Poblacion 42 Toraya, Locelyn Purok 2-B, Poblacion 43 Villamor, Sherlyn Purok 2-B, Poblacion 44 Carnicer, Nelia Purok 2-B, Poblacion 45 Duey, Kimberly Purok 2-B, Poblacion 46 Torre, Shiela Mae Purok 2-B, Poblacion 47 Caingles, Aloujene P. Purok 2-D, Poblacion 48 Sagala, Peter Purok 2-D, Poblacion 49 Salcedo, Pio Jr. Purok 2-D, Poblacion 50 Serrano, Ariel P. Purok 2-D, Poblacion 51 Bagiuo, Edward Purok 3-A, Poblacion 52 Cortez, Loleta Purok 3-A, Poblacion 53 Gepitulan, Juliet Purok 3-A, Poblacion 54 Ayao, Ricky C. Purok 4, Poblacion 55 Dael, Proceso J. Purok 4, Poblacion 56 Ignacio, Rolando O. Purok 4, Poblacion 57 Muez, Gedion D. Purok 4, Poblacion 58 San Miguel, Glecyl Purok 4, Poblacion 59 Sumatra, Rolando Purok 4, Poblacion 60 Quijote, Purita Purok 5, Poblacion 61 Tecson, Almerita Purok 5, Poblacion 62 Sebay, Debbie Purok 5-A, Poblacion 63 Sebay, Jeramie S. Purok 5-A, Poblacion 64 Gingone, Juanito Purok 7, Poblacion 65 Swerte, Amie Purok 7, Poblacion 66 Hipulan, Divina Purok 8, Poblacion 67 Damian, Mayjene Purok 8, Poblacion 68 Uluan, Adrian Purok 8, Poblacion 69 Cabillas, Edwin L. Purok 8, Poblacion 70 Montaner, Jojo D. Purok 8, Poblacion 71 Perez, Leo Q. Jr. Purok 8, Poblacion 72 Samporna, Bobby M. Purok 8, Poblacion 73 Auza, Lorlinie M. Purok 9, Poblacion 74 Sabas, Editha A. Purok 9, Poblacion 75 Sabas, Mila T. Purok 9, Poblacion 76 Narte, Bema M. Purok 10, Poblacion 77 Gloria, Emily Purok 11, Poblacion 78 Ybaez, Exeperio Purok 11, Poblacion 79 Villa, Nimfa Purok 12, Poblacion 80 Butal, Efren Purok 8, Poblacion 81 Berlandino, Teresita Purok 1, Poblacion 82 Florentino, Mary Fe Purok 2-A, Poblacion 83 Salazar, Bimbo Purok 2-A, Poblacion 84 Alantuson, Jucy Purok 2-B, Poblacion 85 Guylas, Narciso Jr. Purok 2-D, Poblacion 86 Laput, Marisa Purok 2-D, Poblacion 87 Laput, Jimmy Purok 2-D, Poblacion 88 Bucio, Elvie Purok 7-A, Poblacion 89 Ebol, Charisse Hope Purok 7-A, Poblacion 90 Godinez, Ruby Purok 7-A, Poblacion 91 Gealan, Sharon Rose Purok 10, Poblacion 92 Sagal, Jernie Purok 10, Poblacion 93 Sagal, Junjie Purok 10, Poblacion 94 Sagal, Roqueliza Purok 10, Poblacion 95 Requiso, Nonita Purok 10, Poblacion List of Off-Site Beneficiaries Name of Beneficiary No. Purok Last Name First Name Middle Name 1 2 Alaba Leonardo Macalos (Dec.) 2 2 Hernane Flaviana Caballero 3 2 Allava Consorcio Morete 4 2 Allava Jaime Borong 5 2 Antiquisa Ernesto Bastaca 6 2 Aralan Bethuel 7 2 Aralan Manuel Sague 8 2 Balagosa Wilmer 9 2 Baluis Greggie Nillo 10 2 Baoy Delberto 11 2 Dique Rosalinda Castaio 12 2 Romulo Elina Galagaran 13 2 Pulvos Jhonamae Pia 14 2 Bawan Rodrigo Cauyan 15 2 Biloy Orlando Jasmen 16 2 Bragat Edgardo 17 2 Burgos Ranil Garzon 18 2 Catantan Diosdado Sr. Modina 19 2 Cenas Renan 20 2 Cilo Cilo Nonie Talabok 21 2 Cortez Jonnefer 22 2 Cortez Rodolfo 23 2 Cruspero Lenny 24 2 Curato Jefrey Havana 25 2 Egagamao Charlie Biol 26 2 Jamero Rosanna Campomayor 27 2 Falle Godofredo Petalino (Dec) 28 2 Fredas Danilo Tumpar 29 2 Gastarbo Wilfredo 30 2 Del Valle Wenizyl Villanueva 31 2 Laniba Carlito Rublico 32 2 Lauzon Anastacio Abay-Abay 33 2 Quiao Leonilyn Abila 34 2 Malicad Jaime Pidoy 35 2 Maloloy-on Randy Beloy 36 2 Hernosa Alex Campilan 37 2 Miguela Donard 38 2 Mondejar Fidel Monesit 39 2 Renopal Arcadio Jr. Somosot 40 2 Rivas Ruel 41 2 Saradpon Artemio Chavez 42 2 Condes Glenda Voreno 43 2 Sebario Jaypee Bedro 44 2 Sebio Edwin Amac 45 2 Tanjay Rey Tisado 46 2 Cabahug David Egad 47 2 Pancho Dionesio Mancao 48 2 Panerio Virgilio Bacos 49 2 Bundan Jevelyn Tibog 50 2 Trocio Mary Joy Jimenez 51 2 Egagamao Jocelle Lumiguid 52 2 Poculan Abner Ariza 53 2 Malicad Mary Joy Inta 54 2 Pulvos Renato Bustamante 55 2 Cortez Myrna Reformina 56 2 Cortez Joel 57 2-B Abaron Dondon 58 2-B Abilla Efren 59 2-B Alfonso Renato 60 2-B Alindajao Jovanie 61 2-B Amoncio Sharon Rose Fornis 62 2-B Antoque Jumar Moneba 63 2-B Lapiseros Josephine Bucio 64 2-B Aro Jennefer Intervencion 65 2-B Arma Edmar 66 2-B Bahan Ramel 67 2-B Balladares Roy Evangelista 68 2-B Bornales Roy 69 2-B Manatad Ruth Aover 70 2-B Baja Percival Manatad 71 2-B Bayo Balbina 72 2-B Bayo Demetrio 73 2-B Apas Mary Grace Daal 74 2-B Lapeceros Marivic Bucio 75 2-B Loyga Daisy Arcena 76 2-B Budiongan Petronio 77 2-B Buhalog Patricio Zabala 78 2-B Butlig Albino 79 2-B Butlig Joseph Caliste 80 2-B Cabilles Pedion 81 2-B Cabug-os Maria Marlene Getutuane 82 2-B Orapa Jerlyn Jumalon 83 2-B Consiga Edgar 84 2-B Cortez Gabriel Cuevas 85 2-B Culpa Jomar Casis 86 2-B Dela Cerna Marlon 87 2-B Dionson Marlo 88 2-B Duey Billy Banang 89 2-B Epilan Jestony 90 2-B Escuerdo Epifania 91 2-B Esmero Celso Batis 92 2-B Familiar Marvin 93 2-B Galaura Nelson 94 2-B Galaura Teresita 95 2-B Rosillo Roselyn Gatan 96 2-B Galindo Francisca 97 2-B Galindo Teodulo Jr. Rabe 98 2-B Loga Roy 99 2-B Loyga Reynaldo 100 2-B Lumactod Felizardo 101 2-B Catayas Teodulo Jubahib 102 2-B Pilarito Mantog Asis 103 2-B Sevilla Jane Alendajao 104 2-B Marquez Edmundo Egagamao 105 2-B Mojado Rowel 106 2-B Muez Niezel 107 2-B Naquines Cresencio Fernandez 108 2-B Neri Robert 109 2-B Abardonido Adelia Casagan 110 2-B Malinao Sheila Mae Estrella 111 2-B Jumalon Virginia Paglinawan 112 2-B Padalapat Jeson 113 2-B Culano Kessa Mano 114 2-B Panabia Jelyn 115 2-B Panistante Roseller Jr. Soronio 116 2-B Pansacala Felix 117 2-B Pantilgan Johnny 118 2-B Peligro Feriolo Juares 119 2-B Bug-os Maricel Anion 120 2-B Piamonte Jhonel Ven Paquilet 121 2-B Rosales Antonio 122 2-B Rubilla Zosimo Jr. Ceballos 123 2-B Bahian Angelyn Basbas 124 2-B Salud Jefferson 125 2-B Sevilla Abrecio III 126 2-B Sevilla Abrecio Jr. Salazar 127 2-B Estrella Ana May Daylocan 128 2-B Anion Beverly Dinopol 129 2-B Loga Marcelino Bahian 130 2-B Lao Sherwin Reyes 131 2-B Panabia Genalyn Bagalanon 132 2-B Hintapan Tirso Bahinting 133 2C Ampong Ricky Tagala 134 2C Satore Mona Mondares 135 2C Areglo Romeo Malayan 136 2C Jimenez Bebiana Saja 137 2C Roble Mirasol Gonzales 138 2C Batonghinog Ruben 139 2C Buragay Charles Abarilla 140 2C Buragay Franklin Aberilla 141 2C Buragay Reysen 142 2C Limbaga Marilou Gealon 143 2C Cahiles Trymond 144 2C Gerongco Aileen Toniacao 145 2C Cano Gelbert 146 2C Torre Jove Bochan 147 2C Gilles Rebecca Dumangas 148 2C Limbo Welma Torre 149 2C Dayday Arnel Sr. Noyhay 150 2C Daye Pepito Adao 151 2C Wadag Bebeng Combao 152 2C Pansacala Bebencia Cabatuan 153 2C Lomasag Noeme Paa 154 2C Arcena Sertrudes Torrejos 155 2C Gacita Jenelyn Narbasa 156 2C Rullan Bella Arendain 157 2C Gonzales Danito 158 2C Gorio Rosie 159 2C Gealon Renante 160 2C Gungob Rodelio 161 2C Jimenez Edwin 162 2C Yurong Retche Rosiana 163 2C Josol Roberto Jr. Domayac 164 2C Kilapio Romeo Bonghanoy 165 2C Paangay Mercedita Lacia 166 2C Aspa Ninila Lucia Aranas 167 2C La Torre Wiljean Rullan 168 2C Lloren Felix 169 2C Lumasag Felomino 170 2C Lumasag Romel 171 2C Acero Daisy Jimenez 172 2C Olmillo, Arante n Nuenay Marissa 173 2C Ondilaman Grospe Ingcod 174 2C Ondelaman Amancio Egcod 175 2C Ondilaman Tanharo 176 2C Salvame Jasmin Pardillo 177 2C Paa Arnulfo Sr. Calipay 178 2C Paa Joseph 179 2C Cuesta Janice Mara 180 2C Panistante Ben Janio 181 2C Petalino Albert 182 2C Plaza Dina Paa 183 2C Quiones Eduardo 184 2C Niog Irish Salac 185 2C Rosello Venon Sr. 186 2C Salvo Jaime Bajao 187 2C Saro Dominador Ondilaman 188 2C Saro Pedrito 189 2C Storas Jade 190 2C Tamayo Mylen 191 2C Jabonillo Roche Caubay 192 2C Tarugo Welan 193 2C Teleron Bonifacio 194 2C Teleron Jonard 195 2C Torre Antonio Villajos 196 2C Torre Francisco Jr. Matobato 197 2C Torre Francisco 198 2C Nuenay Mariafe Reyes 199 2C Villejas Oscar Abellero 200 2C Villorijo Fidel Javines 201 2C Villorijo Walter Rullan 202 2C Rosales Mary Joy Catro 203 2C Paa Maricel Arobo 204 2C Yurong Ivan Sr. Rosiana 205 2C Almedilla Jona Mae Avila 206 2C Borres Melissa Bartolo 207 2C Martinez Jose Escobia 208 2C Mara Minaluna Muez 209 2C Plaza Evangeline Paa 210 2C Mag-aso Purificacion 211 2-D Alaan Peterson 212 2-D Agang-ang Rodel 213 2-D Aquilino Tomas 214 2-D Arguelles Arnold Jacala 215 2-D Cabaal Romeo Luna 216 2-D Dela Cruz Frederich 217 2-D Generosa Alex 218 2-D Jalbo Jackson 219 2-D Lonesto Edgar 220 2-D Magallanes Ruel 221 2-D Baro Aillen Libre 222 2-D Malagdao Ferdinand Cabantao 223 2-D Mancao Rey 224 2-D Callao Sheila Mae Turho 225 2-D Monteron Porferio Jr. 226 2-D Tu-as Melanie Gutierrez 227 2-D Oclarit Elsie 228 2-D Paculanang Elmer 229 2-D Paculanang Rico 230 2-D Palabrica Gregorio 231 2-D Relavo Real Wisdom Licayan 232 2-D Rico Roldan Jr. Burong 233 2-D Savillona Diosdado Canlum 234 15 Ang Oliver Lupiba 235 15 Sardalla Neil 236 15 Salac Juliebet Yuson 237 15 Viscaya Restituto Jr. Bulan 238 15 Sarasap Mary Jean Guinoo 239 15 Montialto Pacifico Jr. List of Off-Site Beneficiaries Monkayo Housing Project 4 (ARR) No. Name Purok 1 Cayag, Jonathan Montecillo P-2B, Salvacion 2 Liguid, Roseny Dolon P-3, Salvacion 3 Sullano, Ricky Kakosalim Salvacion 4 Panlaan, Eduardo Enero Macopa 5 Montialto, Pacifico Lacerda Jr. Macopa 6 Manlanat, Samuel Nibrea San Jose 7 Dianco, Antonio Rojo Sr. San Jose 8 Robles, Theresa Quenti P-2D, Poblacion (Bunkhouse) 9 Acosta, Jaime Jr. P-2, Poblacion 10 Carnicer, Arjie P-2, Poblacion 11 Dizon, Mary Fe P-2, Poblacion 12 Erfe, Rodrigo Jr. P-2, Poblacion 13 Fredas, Mildred P-2, Poblacion 14 Fulgueras, Dolores P-2, Poblacion 15 Fulgueras, Salvador P-2, Poblacion 16 Gaitan, Armando III P-2, Poblacion 17 Gaitan, Armando Jr. P-2, Poblacion 18 Malazarte, Teresita P-2, Poblacion 19 Maputol, Concepcion P-2, Poblacion 20 Navarro, Febe P-2, Poblacion 21 Panerio, Verlie P-2, Poblacion 22 Pulvos, Jhunrey P-2, Poblacion 23 Reyes, Erna P-2, Poblacion 24 Tinoy, Matias P-2, Poblacion 25 Ababa, Flaviana P-2B, Poblacion 26 Caballes, Raymond P-2B, Poblacion 27 Caballes, Richelle P-2B, Poblacion 28 Lapiceros, Jesus P-2B, Poblacion 29 Loga, Rey Tyner P-2B, Poblacion 30 Maputol, Isidro P-2B, Poblacion 31 Panistante, Marlon P-2B, Poblacion 32 Tagala, Ronel P-2B, Poblacion 33 Bayo, Mary Ann P-2C, Poblacion 34 Buragay, Iran Kim P-2C, Poblacion 35 Creer, Gilbert P-2C, Poblacion 36 Creer, Melchor P-2C, Poblacion 37 Enubay, Janet P-2C, Poblacion 38 Mamayabay, Liliaben P-2C, Poblacion 39 Nuenay, Maricel P-2C, Poblacion 40 Panit, Dionesio P-2C, Poblacion 41 Perater, Zosimo P-2C, Poblacion 42 Rubin, Carmencita P-2C, Poblacion 43 Saro, Rosie P-2C, Poblacion 44 Torre, Christory P-2C, Poblacion 45 Villegas, Elsa P-2C, Poblacion 46 Apordo, Thelma P-2D, Poblacion 47 Bergonia, Arnel P-2D, Poblacion 48 Blas, Anie Rose P-2D, Poblacion 49 Crosada, Leo P-2D, Poblacion 50 Galindo, Ramel P-2D, Poblacion 51 Gariola, Evelyn P-2D, Poblacion 52 Mahinay, Ian Dexter P-2D, Poblacion 53 Mahumot, Arjen P-2D, Poblacion 54 Mobera, Eduardo P-2D, Poblacion 55 Paredo, Rosavilla P-2D, Poblacion 56 Relavo, Real P-2D, Poblacion 57 Servin, Jenelyn P-2D, Poblacion 58 Agloro, Aiza P-3A, Poblacion 59 Aligway, Marichu P-3A, Poblacion 60 Apagar, Wennie P-3A, Poblacion 61 Apang, Daylyn P-3A, Poblacion 62 Aparece, Stephen P-3A, Poblacion 63 Arnado, Mary Luz P-3A, Poblacion 64 Arnado, Welvin P-3A, Poblacion 65 Arnado, Wilson P-3A, Poblacion 66 Balo, Shiela Mae P-3A, Poblacion 67 Basul, Bebeth F. P-3A, Poblacion 68 Bautista, Albert P-3A, Poblacion 69 Coguilla, Marnelli P-3A, Poblacion 70 Collamat, Ronald P-3A, Poblacion 71 Coquilla, Florencio P-3A, Poblacion 72 Decio, Rosalinda P-3A, Poblacion 73 Duron, Rosita P-3A, Poblacion 74 Esguerra, Fernando Jr. P-3A, Poblacion 75 Fabillar, Nenalyn P-3A, Poblacion 76 Gaan, Dennis P-3A, Poblacion 77 Gepetulan, Joan P-3A, Poblacion 78 Gilo, Teresa P-3A, Poblacion 79 Golez, Marimar P-3A, Poblacion 80 Golez, Mario P-3A, Poblacion 81 Golez, Marjun P-3A, Poblacion 82 Huizo, Danilo Jr. P-3A, Poblacion 83 Infiesto, Ethel P-3A, Poblacion 84 Jacala, Eric P-3A, Poblacion 85 Jumuad, Joseph P-3A, Poblacion 86 Lagangga, Jeffrey P-3A, Poblacion 87 Lague, Julius P-3A, Poblacion 88 Larita, Teresa P-3A, Poblacion 89 Mangubat, Julie P-3A, Poblacion 90 Mangubat, Nellie P-3A, Poblacion 91 Martisano, Luisa P-3A, Poblacion 92 Millama, Elisa P-3A, Poblacion 93 Montejo, Marvic P-3A, Poblacion 94 Muring, Cleofe P-3A, Poblacion 95 Palco, Amelito P-3A, Poblacion 96 Palco, Jelly P-3A, Poblacion 97 Palco, Joebert P-3A, Poblacion 98 Palco, Marlyn P-3A, Poblacion 99 Relampago, Raffy P-3A, Poblacion 100 Tagjap, Jenie P-3A, Poblacion 101 Takasan, Nelly P-3A, Poblacion 102 Ulgasan, Sharmine Joy P-3A, Poblacion 103 Verallo, Joery P-3A, Poblacion 104 Verallo, Jovanne P-3A, Poblacion 105 Verallo, Marjun P-3A, Poblacion 106 Vergara, Jesreel P-3A, Poblacion 107 Villarin, Roy P-3A, Poblacion 108 Alcayde, Herminigildo P-4A, Poblacion 109 Badaran, Ludovina P-4A, Poblacion 110 Bangcaya, Jezalin P-4A, Poblacion 111 Baran, Junmark P-4A, Poblacion 112 Baran, Junrix P-4A, Poblacion 113 Baruis, Rodgie P-4A, Poblacion 114 Biares, Henry P-4A, Poblacion 115 Callet, Lolita P-4A, Poblacion 116 Calzada, Renie Rose P-4A, Poblacion 117 Corpuz, Hubert P-4A, Poblacion 118 Cutamora, Raymund P-4A, Poblacion 119 Deguion, Maricar P-4A, Poblacion 120 Del Valle, Warlito P-4A, Poblacion 121 Dela Cruz, Jaycar P-4A, Poblacion 122 Dela Cruz, Renalyn P-4A, Poblacion 123 Esquidro, Kenthy P-4A, Poblacion 124 Godenez, Echo P-4A, Poblacion 125 Hitgano, Lilia P-4A, Poblacion 126 Jala, Almalou P-4A, Poblacion 127 Lapinig, Yonita P-4A, Poblacion 128 Lubog, Crispulo P-4A, Poblacion 129 Maraasin, Marivic P-4A, Poblacion 130 Orque, Buenlito P-4A, Poblacion 131 Patalinghug, Rosano P-4A, Poblacion 132 Regidor, Victor P-4A, Poblacion 133 Restauro, Jimmy P-4A, Poblacion 134 Rosario, Mary Ann P-4A, Poblacion 135 Ugsod, Vincent P-4A, Poblacion 136 Vallangca, Charles P-4A, Poblacion 137 Villamero, Evelyn P-4A, Poblacion 138 Wasawas, Glyvan P-4A, Poblacion 139 Abuel, Lito P-5, Poblacion 140 Alcuezar, George Sr. P-5, Poblacion 141 Apale, Arnold P-5, Poblacion 142 Baldidomar, Lester P-5, Poblacion 143 Caballero, Lenluz P-5, Poblacion 144 Flores, Rolly P-5, Poblacion 145 Gomez, Marcelina P-5, Poblacion 146 Hipe, Ryan P-5, Poblacion 147 Lingaya, Jovelyn P-5, Poblacion 148 Malinao, Aireen P-5, Poblacion 149 Murillo, Ronilo P-5, Poblacion 150 Navales, Joan P-5, Poblacion 151 Pacaldo, Olivia P-5, Poblacion 152 Pacaldo, Romnick P-5, Poblacion 153 Petajen, Jedie P-5, Poblacion 154 Aparente, Gaudioso P-5A, Poblacion 155 Cabigon, Lester P-5A, Poblacion 156 Ganob, Eva P-5A, Poblacion 157 Mahusay, Ceceil P-5A, Poblacion 158 Oclaret, Jinky P-5A, Poblacion 159 Oclaret, Marissa P-5A, Poblacion 160 Paulino, Jaime P-5A, Poblacion 161 Plusan, Rena P-5A, Poblacion 162 Rabi, Flordeliza P-5A, Poblacion 163 Tumaob, Clark Dominique P-5A, Poblacion 164 Amponan, Roxan P-6, Poblacion 165 Barrios, Joel P-6, Poblacion 166 Bisnar, Antonio P-6, Poblacion 167 Buncalan, Rolando P-6, Poblacion 168 Catian, Ceriaco P-6, Poblacion 169 Daclan, Retchyl P-6, Poblacion 170 Fernandez, Alicia P-6, Poblacion 171 Gomez, Joemar P-6, Poblacion 172 Guthong, Susan P-6, Poblacion 173 Linggas, Genera P-6, Poblacion 174 Linggas, Pedro Jr. P-6, Poblacion 175 Montibon, Josephine P-6, Poblacion 176 Reclusado, Rona P-6, Poblacion 177 Valdueza, Nelia P-6, Poblacion 178 Ampaso, Alimona P-7, Poblacion 179 Ampaso, Alueden P-7, Poblacion 180 Ampaso, Bryan P-7, Poblacion 181 Ampaso, Deranu P-7, Poblacion 182 Ampaso, Normie P-7, Poblacion 183 Ampaso, Saadodin P-7, Poblacion 184 Ampaso, Samsodin P-7, Poblacion 185 Ampaso, Samunodin P-7, Poblacion 186 Ampaso, Tahu P-7, Poblacion 187 Aneon, Alex P-7, Poblacion 188 Angana, Jesus P-7, Poblacion 189 Aporado, Joel P-7, Poblacion 190 Baya, Ronie P-7, Poblacion 191 Belogulo, Emelyn P-7, Poblacion 192 Borromeo, Elvisceno P-7, Poblacion 193 Bosito, Richard P-7, Poblacion 194 Boyles, Grace P-7, Poblacion 195 Bulat-og, Nena P-7, Poblacion 196 Caballero, Loreto P-7, Poblacion 197 Cadigal, Angelita P-7, Poblacion 198 Dalangin, Raymund P-7, Poblacion 199 Diales, Hernan P-7, Poblacion 200 Dolleson, Victor P-7, Poblacion 201 Doos, Melchor P-7, Poblacion 202 Gato, Jhon Paul P-7, Poblacion 203 Hadjisalik, Danny P-7, Poblacion 204 Higromasa, Crispin P-7, Poblacion 205 Imam, Anima P-7, Poblacion 206 Kesio, Maria P-7, Poblacion 207 Llorente, Abel P-7, Poblacion 208 Macuso, Liberty P-7, Poblacion 209 Maglangit, Janreil P-7, Poblacion 210 Manaoray, Mona P-7, Poblacion 211 Marqueda, Yrazel P-7, Poblacion 212 Meguela, Lucresio P-7, Poblacion 213 Niones, Renz Marion P-7, Poblacion 214 Nuenay, Elisa P-7, Poblacion 215 Ombay, Hyrene P-7, Poblacion 216 Orpina, Myca Nessa P-7, Poblacion 217 Paspie, Helen Michelle P-7, Poblacion 218 Pastolero, Charchill P-7, Poblacion 219 Persigas, Moises P-7, Poblacion 220 Quinlat, Joffrey P-7, Poblacion 221 Rubia, April Joy P-7, Poblacion 222 Sabejon, Bobby P-7, Poblacion 223 Sabellona, Alfreda P-7, Poblacion 224 Salas, Marilou P-7, Poblacion 225 Sangcopin, Saynodin P-7, Poblacion 226 Saruca, Manuel P-7, Poblacion 227 Sonsona, Ronel P-7, Poblacion 228 Sumanting, Jariel P-7, Poblacion 229 Veloso, Matt P-7, Poblacion 230 Viernes, Benito P-7, Poblacion 231 Villahermosa, Ulysses Jr. P-7, Poblacion 232 Ablin, Grecil P-7A, Poblacion 233 Anzo, Judith P-7A, Poblacion 234 Bahala, Welbeth P-7A, Poblacion 235 Bayo, Rene P-7A, Poblacion 236 Bedio, Arnold P-7A, Poblacion 237 Delosa, Jeffrey P-7A, Poblacion 238 Doroy, Marcial P-7A, Poblacion 239 Julio, Buenaflor P-7A, Poblacion 240 Lantayona, Evelyn P-7A, Poblacion 241 Lantayona, Richard P-7A, Poblacion 242 Lenteria, Eden P-7A, Poblacion 243 Lenteria, Jay P-7A, Poblacion 244 Magno, Luisito P-7A, Poblacion 245 Medel, Melly P-7A, Poblacion 246 Savaa, Manuela P-7A, Poblacion 247 Taudan, Narciso P-7A, Poblacion 248 Timtim, Emelyn P-7A, Poblacion 249 Benolario, Feth P-8, Poblacion 250 Berte, Romeo Jr. P-8, Poblacion 251 Borres, Emily P-8, Poblacion 252 Coja, Jennifer P-8, Poblacion 253 Genosa, Gina P-8, Poblacion 254 Pugosa, Angelie P-8, Poblacion 255 Pugosa, Evelyn P-8, Poblacion 256 Anay, Joneta P-8A, Poblacion 257 Areglo, Romulo P-8A, Poblacion 258 Enriquez, Evelyn P-8A, Poblacion 259 Liquin, Nariso P-8A, Poblacion 260 Lonisto, Jeanelry Miles P-8A, Poblacion 261 Mandia, Pablito P-8A, Poblacion 262 Poliquit, Floro P-8A, Poblacion 263 Pugosa, Marchille P-8A, Poblacion 264 Sendrijas, Agustino P-8A, Poblacion 265 Tungol, Mervin P-8A, Poblacion 266 Acido, Ronaldo P-11, Poblacion 267 Aquino, Paul P-11, Poblacion 268 Balaba, David P-11, Poblacion 269 Balindres, Pedrito P-11, Poblacion 270 Boncales, Julius Mark P-11, Poblacion 271 Cabasag, Dezina P-11, Poblacion 272 Ebaez, Delia P-11, Poblacion 273 Ebaez, Elpedio Sr. P-11, Poblacion 274 Golpere, Medel P-11, Poblacion 275 Herbito, Jessery P-11, Poblacion 276 Himagan, Jhon Maraniel P-11, Poblacion 277 Impang, Eric P-11, Poblacion 278 Labita, Apolinario P-11, Poblacion 279 Leporada, Alfredo P-11, Poblacion 280 Marias, Eugene P-11, Poblacion 281 Modanza, Benchie P-11, Poblacion 282 Muez, Christopher James P-11, Poblacion 283 Muez, Kenneth Jhon P-11, Poblacion 284 Namancayao, Rolando P-11, Poblacion 285 Nuyad, Elvin P-11, Poblacion 286 Nuyad, Epraim P-11, Poblacion 287 Nuyad, Eric Joy P-11, Poblacion 288 Quipao, Mercedita P-11, Poblacion 289 Rellon, Lorenzo P-11, Poblacion 290 Rellon, Rotvic P-11, Poblacion 291 Tabudlong, Marcelo P-11, Poblacion 292 Taganas, Gerald P-11, Poblacion 293 Tupas, Jose P-11, Poblacion 294 Tutor, Michael P-11, Poblacion 295 Villanueva, Joji P-11, Poblacion 296 Ybaez, Arlyn P-11, Poblacion 297 Abales, Rolando P-12, Poblacion 298 Abuela, Raul P-12, Poblacion 299 Abuela, Raul Sr. P-12, Poblacion 300 Amer, Norain P-12, Poblacion 301 Ameril, Omar P-12, Poblacion 302 Ampaso, Camar P-12, Poblacion 303 Ano-os, Eber P-12, Poblacion 304 Anoos, Maxima P-12, Poblacion 305 Apari, Rey P-12, Poblacion 306 Armada, Edilfonso P-12, Poblacion 307 Blanco, Jessabel P-12, Poblacion 308 Caonero, Gloregin P-12, Poblacion 309 Cervantes, Reynalda P-12, Poblacion 310 Concha, Martinita P-12, Poblacion 311 Dela Torre, Eugenia P-12, Poblacion 312 Diales, Raul Jr. P-12, Poblacion 313 Dumele, Willie P-12, Poblacion 314 Elarcosa, Rocky June P-12, Poblacion 315 Esguerra, Janre P-12, Poblacion 316 Fernandez, Lorenzo P-12, Poblacion 317 Gonzales, Dhanilo P-12, Poblacion 318 Hagonoy, Santos P-12, Poblacion 319 Hermoso, Allan P-12, Poblacion 320 Joniega, Joel P-12, Poblacion 321 Labor, Wilfredo P-12, Poblacion 322 Lagang, Eugenio P-12, Poblacion 323 Latiada, Beniliado P-12, Poblacion 324 Lenteria, Ligaya P-12, Poblacion 325 Lore, Jestoni P-12, Poblacion 326 Lore, Leonardo Jr. P-12, Poblacion 327 Mambaling, Vicente Sr. P-12, Poblacion 328 Manolong, Adoracion P-12, Poblacion 329 Molejon, Romeo P-12, Poblacion 330 Montes, Roberto P-12, Poblacion 331 Morante, Joel P-12, Poblacion 332 Nacor, Joemalyn P-12, Poblacion 333 Pascual, Alexander P-12, Poblacion 334 Pascual, Genne P-12, Poblacion 335 Pascual, Toresa P-12, Poblacion 336 Relos, Florencio P-12, Poblacion 337 Requerme, Romulo P-12, Poblacion 338 Tampus, Constancia P-12, Poblacion 339 Tingal, Manuelito P-12, Poblacion 340 Triomfante, Shyrel P-12, Poblacion 341 Vallentos, Rodrigo P-12, Poblacion Footnotes 1. For Development of the Monkayo Housing Project 4, Brgy. Poblacion, Monkayo, Compostela Valley. 2. See Annex list of beneficiaries consisting of twenty (20) pages. 3. Composed of families heavily affected by Tropical Storm Pablo. n Note from the Publisher: Copied verbatim from the official copy.