ARR Construction

May 10, 2016 BIR RULING NO. 171-16 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 January 25, 2016 requesting issuance of Certificate of Tax Exemption for the Dinalungan Heights Resettlement Project located at Brgy. Nipoo, Dinalungan, Aurora Province pursuant to Republic Act (R.A.) No. 7279, otherwise known as the "Urban Development and Housing Act of 1992". Documents submitted show that Romeo R. Aniciete, (married to Precy F. Aniciete) is the registered owner of a parcel of land covered by Transfer Certificate of Title (TCT) No. 051-2014000565 issued by the Registry of Deeds for Province of Aurora. The aforesaid property is situated at Brgy. Nipoo, Dinalungan, Aurora Province with an area of Sixty Two Thousand Three Hundred Eleven square meters (62,311 sq.m.), more or less. On December 17, 2013, a Memorandum of Agreement 1 (MOA) was executed by and among, ARR Construction, a single proprietorship, owned by Romeo R. Aniciete, which is duly registered with the Department of Trade and Industry (DTI) under Certificate No. 02066399 dated May 27, 2013, as the landowner/developer, Dinalungan Heights Homeowners Association, Inc., a homeowner's organization registered with the Housing and Land Use Regulatory Board (HLURB) with Registration No. 20142, as the beneficiary, 2 and the NHA, as the lead agency in the implementation of the National Resettlement Programs of the government for FY 2013 and to ensure the timely, peaceful and orderly relocation and resettlement of the informal settler families (ISFs) living in danger areas, those affected by calamities (typhoon Labuyo) and those affected by the clearing of waterways, esteros and infrastructure projects of the government of Dinalungan, Aurora Province. Under the MOA, members 3 of Dinalungan Heights Homeowners Association, Inc. shall be provided by the NHA with a financial grant for the acquisition of Three Hundred (300) developed lots and financing of the acquisition of completed duplex housing units through the Community Initiative Approach Program (CIAP) under the National Resettlement Program of the government for FY 2013 in the amount not to exceed One Hundred Ten Thousand Pesos (P110,000.00) per lot and One Hundred Ten Thousand Pesos (P110,000.00) per housing unit. Moreover, On August 18, 2014, a Contract Agreement was executed by and between ARR Construction and Dinalungan Heights Homeowners Association, Inc., whereby ARR Construction offered its services to the families who are members of Dinalungan Heights Homeowners Association, Inc. by delivering developed homelots and completed housing units under the CIAP for Two Hundred Twenty Thousand Pesos (P220,000.00) for every developed lot and completed housing unit per family. On November 3, 2014, ARR Construction and the NHA executed a Deed of Absolute Sale whereby the former, transferred and conveyed 300 developed lots under Batch 1-2014 with an aggregate area of Eighteen Thousand Seven Hundred Eighteen square meters (18,718 sq.m.) covered by TCT No. 051-2014000565 to NHA at an agreed price of Thirty Three Million Pesos (P33,000,000.00). 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: 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;" the landowner/developer of property who sells his property for use in a socialized housing project are exempt from the payment of the capital gains tax and project-related income taxes. SDAaTC Such being the case, the sale of 300 developed lot packages on the 18,718 sq.m. of the subject property covered by TCT No. 051-2014000565 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 300 developed lot packages on the 18,718 sq.m. of the subject property covered by TCT No. 051-2014000565 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 by ARR Construction of 300 developed lot packages on the 18,718 sq.m. of the subject property covered by TCT No. 051-2014000565 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. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX Office of the President National Housing Authority District 8, Region 3B-NCL (Nueva Ecija/Tarlac/Aurora) Name of the Project: Dinalungan Heights Resettlement Site Location: Brgy . Nipoo, Dinalungan, Aurora Summary of Three Hundred (300) Saleable Lots with Assigned Beneficiaries Number Name of Beneficiaries Block Lot Area Cost Cost per Total Cost Number Number (sq.m.) Developed Housing Lots Unit 1 Javier, Kris Bernadeth S. Block 05 6 60 110,000 110,000 220,000 2 Curitana, Xyrus Albert M. Block 05 7 60 110,000 110,000 220,000 3 Cuyos, Emedita H. Block 05 8 60 110,000 110,000 220,000 4 Dela Rosa, Ma. Luzviminda V. Block 05 9 60 110,000 110,000 220,000 5 Delos Santos, Consorcio R. Block 05 10 60 110,000 110,000 220,000 6 Anam, Gilda H. Block 05 11 60 110,000 110,000 220,000 7 Juan, Mary Jane A. Block 05 12 60 110,000 110,000 220,000 8 Lucas, Rosalinda N. Block 05 13 60 110,000 110,000 220,000 9 Florendo, Nida M. Block 05 14 60 110,000 110,000 220,000 10 Manalad, Emerson B. Block 05 15 60 110,000 110,000 220,000 11 Mien, Nelso E. Block 05 16 60 110,000 110,000 220,000 12 Omnes, Robert B. Block 05 17 60 110,000 110,000 220,000 13 Peras, Oliver L. Block 05 18 60 110,000 110,000 220,000 14 Rada, Danilo L. Block 05 19 60 110,000 110,000 220,000 15 Rada, Dennis S. Block 05 20 60 110,000 110,000 220,000 16 Patricio, Katherine Marie R. Block 05 21 60 110,000 110,000 220,000 17 Rivarez, Mary Grace R. Block 05 22 60 110,000 110,000 220,000 18 Rada, Robie R. Block 05 23 60 110,000 110,000 220,000 19 Ruiz, Wendy A. Block 05 24 76 110,000 110,000 220,000 20 Sarno, Eduardo R. Block 05 25 76 110,000 110,000 220,000 21 Soriao, Roberto G. Block 06 1 105 110,000 110,000 220,000 22 Bables, Geralyn T. Block 06 2 96 110,000 110,000 220,000 23 Rivares, Ofelia T. Block 06 3 60 110,000 110,000 220,000 24 Vargas, Emelyn L. Block 06 4 60 110,000 110,000 220,000 25 Vargas, Virgie B. Block 06 5 60 110,000 110,000 220,000 26 Ventura, Laureano L. Block 06 6 60 110,000 110,000 220,000 27 Perpose, Michelle A. Block 06 7 60 110,000 110,000 220,000 28 Romero, Menita A. Block 06 8 60 110,000 110,000 220,000 29 Almuete, Joel R. Block 06 9 60 110,000 110,000 220,000 30 Almuete, Jusue L. Block 06 10 60 110,000 110,000 220,000 31 Angara, Roberto C. Block 06 11 60 110,000 110,000 220,000 32 Arenas, Rose Ann G. Block 06 12 60 110,000 110,000 220,000 33 Balagot, Sheridan C. Block 06 13 60 110,000 110,000 220,000 34 Borce, Jocelyn B. Block 06 14 60 110,000 110,000 220,000 35 Briones, Sebastian M. Block 06 15 60 110,000 110,000 220,000 36 Turado, Angelica C. Block 06 16 60 110,000 110,000 220,000 37 Chavez, Jhay Ar T. Block 06 17 60 110,000 110,000 220,000 38 Chavez, Osias Jr. M. Block 06 18 60 110,000 110,000 220,000 39 Inocillas, Ofelia C. Block 06 19 60 110,000 110,000 220,000 40 Jorduela, Angelina C. Block 06 20 60 110,000 110,000 220,000 41 De Leon, Mark Kervin R. Block 06 21 60 110,000 110,000 220,000 42 Del Rosario, Romeo S. Block 06 22 60 110,000 110,000 220,000 43 Dela Cruz, Catherine A. Block 06 23 60 110,000 110,000 220,000 44 Turado, Precy D. Block 06 24 60 110,000 110,000 220,000 45 Rada, Susana E. Block 06 25 60 110,000 110,000 220,000 46 Acosta, Merlita F. Block 06 26 60 110,000 110,000 220,000 47 Galamgam, Ignacio S. Block 06 27 60 110,000 110,000 220,000 48 Galamgam, Marciano C. Block 06 28 60 110,000 110,000 220,000 49 Estimada, Nora C. Block 06 29 60 110,000 110,000 220,000 50 Genilo, Jonathan A. Block 06 30 76 110,000 110,000 220,000 51 Avelleneda, Bjay C. Block 06 31 76 110,000 110,000 220,000 52 Gonzales, Jerome T. Block 07 1 60 110,000 110,000 220,000 53 Acosta, Arcilie L. Block 07 3 60 110,000 110,000 220,000 54 Lorenzo, Nel R. Block 07 4 60 110,000 110,000 220,000 55 Madronio, Bryan T. Block 07 5 60 110,000 110,000 220,000 56 Rada, Clanca Marie E. Block 07 6 60 110,000 110,000 220,000 57 Maximo, Esmeraldo L. Block 07 7 60 110,000 110,000 220,000 58 Miran, Amante H. Block 07 8 60 110,000 110,000 220,000 59 Montes, Amartoz T. Block 07 9 60 110,000 110,000 220,000 60 Montilla, Nomer B. Block 07 10 60 110,000 110,000 220,000 61 Nisperos, John C. Block 07 11 60 110,000 110,000 220,000 62 Novicio, Joseph P. Block 07 12 60 110,000 110,000 220,000 63 Padayao, Mark Anthony T. Block 07 13 60 110,000 110,000 220,000 64 Pagkalinawan, Arnalyn R. Block 07 14 60 110,000 110,000 220,000 65 Paguinto, Arjay F. Block 07 15 60 110,000 110,000 220,000 66 Crisanto, Irene P. Block 07 16 60 110,000 110,000 220,000 67 Terrencio, Abigael P. Block 07 17 60 110,000 110,000 220,000 68 Pion, Jessie B. Block 07 18 60 110,000 110,000 220,000 69 Purification, Raymond M. Block 07 19 60 110,000 110,000 220,000 70 Rada, Ian C. Block 07 20 60 110,000 110,000 220,000 71 Ramirez, Andrew R. Block 07 21 60 110,000 110,000 220,000 72 Ramirez, Willy R. Block 07 22 60 110,000 110,000 220,000 73 Tamayo, Haide R. Block 07 23 60 110,000 110,000 220,000 74 Rivera, Rolando E. Block 07 24 60 110,000 110,000 220,000 75 Rodrigueza, Alden A. Block 07 25 60 110,000 110,000 220,000 76 Rugayan, Joseph M. Block 07 26 60 110,000 110,000 220,000 77 Rugayan, Rogelio R. Block 07 27 60 110,000 110,000 220,000 78 Salarzon, Victor L. Block 07 28 60 110,000 110,000 220,000 79 Sapunto, Wilfredo L. Block 07 29 60 110,000 110,000 220,000 80 Serra, Arvin P. Block 07 30 60 110,000 110,000 220,000 81 Sindac, Leah B. Block 07 31 60 110,000 110,000 220,000 82 Soriao, Honorio Jr. T. Block 07 32 60 110,000 110,000 220,000 83 Macario, Nymfa S. Block 07 33 60 110,000 110,000 220,000 84 Tacsay, Joselito G. Block 07 34 60 110,000 110,000 220,000 85 Tacsay, Joseph G. Block 07 35 60 110,000 110,000 220,000 86 Turalba, Eduardo R. Block 07 36 60 110,000 110,000 220,000 87 Pion, Rosita U. Block 07 37 60 110,000 110,000 220,000 88 Vallejo, Jahaziel S. Block 07 38 60 110,000 110,000 220,000 89 Verana, Mark Cristaller P. Block 07 39 76 110,000 110,000 220,000 90 Zuela, Virgilio Jr. A. Block 07 40 76 110,000 110,000 220,000 91 Acosta, Junalyn M. Block 08 1 75 110,000 110,000 220,000 92 Agustin, Kristine Gail F. Block 08 2 66 110,000 110,000 220,000 93 Angara, Julio B. Block 08 3 60 110,000 110,000 220,000 94 Aragon, Rialyn P. Block 08 4 60 110,000 110,000 220,000 95 Bedia, Antonio D. Block 08 5 60 110,000 110,000 220,000 96 Cordial, Jonald A. Block 08 6 60 110,000 110,000 220,000 97 Galande, Celso P. Block 08 7 60 110,000 110,000 220,000 98 Garcia, Gaudencio M. Block 08 8 60 110,000 110,000 220,000 99 Olatan, Elizer A. Block 08 9 60 110,000 110,000 220,000 100 Pascua, Ronald P. Block 08 10 60 110,000 110,000 220,000 101 Quiapos, Bayani P. Block 08 11 60 110,000 110,000 220,000 102 Rada, Elmer Jr. E. Block 08 12 60 110,000 110,000 220,000 103 Rebolido, Nestor A. Block 08 13 60 110,000 110,000 220,000 104 Turzar, Bernardo DL Block 08 14 60 110,000 110,000 220,000 105 Amat, Josephine R. Block 08 15 60 110,000 110,000 220,000 106 Bagadiong, Emma DC Block 08 16 60 110,000 110,000 220,000 107 Sambas, Winnie A. Block 08 17 60 110,000 110,000 220,000 108 Rivera, Jaime V. Block 08 18 60 110,000 110,000 220,000 109 Rivera, Jolyvel B. Block 08 19 60 110,000 110,000 220,000 110 Abad, Rosalie H. Block 08 20 60 110,000 110,000 220,000 111 Nogales, Jennifer B. Block 08 21 60 110,000 110,000 220,000 112 Sambas, Jacob R. Block 08 22 60 110,000 110,000 220,000 113 Mauricio, Carmelita M Block 08 23 60 110,000 110,000 220,000 114 Imperial, Rowena A. Block 08 24 60 110,000 110,000 220,000 115 Regulacion, Anatolio DC Block 08 25 60 110,000 110,000 220,000 116 Vinoya, Lavelyn V. Block 08 26 60 110,000 110,000 220,000 117 Cadavez, Ana Liza V. Block 08 27 60 110,000 110,000 220,000 118 Garcia, Virgilio B. Block 08 28 60 110,000 110,000 220,000 119 Vargas, Joan A. Block 08 29 60 110,000 110,000 220,000 120 Mauricio, Cristian M. Block 08 30 60 110,000 110,000 220,000 121 Cadavez, Melva C. Block 08 31 60 110,000 110,000 220,000 122 Dela Cruz, Josephine H. Block 08 32 60 110,000 110,000 220,000 123 Pugong, Diomar L. Block 08 33 60 110,000 110,000 220,000 124 Casamina, Floralyn B. Block 08 34 60 110,000 110,000 220,000 125 De Guzman, Cherryll May S. Block 08 35 60 110,000 110,000 220,000 126 Castillo, Virgilio V. Block 08 36 60 110,000 110,000 220,000 127 FIores, Francis T. Block 08 37 60 110,000 110,000 220,000 128 Talagtag, Ricky SA. Block 08 38 60 110,000 110,000 220,000 129 Montez, Marilou T. Block 08 39 60 110,000 110,000 220,000 130 Poblete, Mary Jane T. Block 08 40 60 110,000 110,000 220,000 131 Camacho, John Eric C. Block 08 41 60 110,000 110,000 220,000 132 Otero, Charo B. Block 08 42 60 110,000 110,000 220,000 133 Huliganga, Jovell T. Block 08 43 60 110,000 110,000 220,000 134 Gayo, Herbert W. Block 08 44 60 110,000 110,000 220,000 135 Ruga, Ronnie M. Block 08 45 60 110,000 110,000 220,000 136 Sales, Diosdado P. Block 08 46 76 110,000 110,000 220,000 137 Ganancial, Dominador M. Block 08 47 76 110,000 110,000 220,000 138 Mahare, Larry R. Block 09 1 76 110,000 110,000 220,000 139 Ayes, Virgie C. Block 09 2 60 110,000 110,000 220,000 140 Lloveras, Celso G. Block 09 3 60 110,000 110,000 220,000 141 Requinton, Daisy R. Block 09 4 60 110,000 110,000 220,000 142 Monreal, Nestor S. Block 09 5 60 110,000 110,000 220,000 143 Alamani, Teodoro A. Block 09 6 60 110,000 110,000 220,000 144 Mangasar, Faustina C. Block 09 7 60 110,000 110,000 220,000 145 Tubera, Dolores P. Block 09 8 60 110,000 110,000 220,000 146 Talaglag, Cristopher SA. Block 09 9 60 110,000 110,000 220,000 147 Rivares, Josephine R. Block 09 10 60 110,000 110,000 220,000 148 Moral, Jaimer P. Block 09 11 60 110,000 110,000 220,000 149 Villareal, Sanny Boy J. Block 09 12 60 110,000 110,000 220,000 150 Angara, Leon Andrew D.C. Block 09 13 60 110,000 110,000 220,000 151 Gonzales, Roberto H. Block 09 14 60 110,000 110,000 220,000 152 Hebreo, Merly B. Block 09 15 60 110,000 110,000 220,000 153 Hebrio, Gerlie B. Block 09 16 60 110,000 110,000 220,000 154 Angara, Charlie G. Block 09 17 60 110,000 110,000 220,000 155 Otero, Rex Jr. G. Block 09 18 60 110,000 110,000 220,000 156 Paguinto, Gina F. Block 09 19 60 110,000 110,000 220,000 157 Montes, Amante L. Block 09 20 60 110,000 110,000 220,000 158 Rivares, Maydelyn D. Block 09 21 60 110,000 110,000 220,000 159 Aguinaldo, Robert U. Block 09 22 60 110,000 110,000 220,000 160 Sunico, Merlina M. Block 09 23 60 110,000 110,000 220,000 161 Garcia, Edgar S. Block 09 24 60 110,000 110,000 220,000 162 Rivera, Verna G. Block 09 25 60 110,000 110,000 220,000 163 Arenas, Ruthlaine G. Block 09 26 72 110,000 110,000 220,000 164 Clemente, Apolinar B. Block 10 1 82 110,000 110,000 220,000 165 Rivarez, Editha S. Block 10 2 60 110,000 110,000 220,000 166 Vargas, Robert S. Block 10 3 60 110,000 110,000 220,000 167 Turzar, Raymon A. Block 10 4 60 110,000 110,000 220,000 168 Buencamino, Bernard M. Block 10 5 60 110,000 110,000 220,000 169 Lumba, Emely P. Block 10 6 60 110,000 110,000 220,000 170 Buencamino, Efren Sr. F. Block 10 7 60 110,000 110,000 220,000 171 Borromeo, Jeanie A. Block 10 8 60 110,000 110,000 220,000 172 Aragon, Angielyn G. Block 10 9 60 110,000 110,000 220,000 173 Montillero, Nie Ann L. Block 10 10 60 110,000 110,000 220,000 174 Agustin, Abner P. Block 10 11 60 110,000 110,000 220,000 175 Agustin, Aris P. Block 10 12 60 110,000 110,000 220,000 176 Arenas, Rosario G. Block 10 13 60 110,000 110,000 220,000 177 Compas, Francisca M. Block 10 14 60 110,000 110,000 220,000 178 Dela Torre, Alex E. Block 10 15 60 110,000 110,000 220,000 179 Apolinario, Julieta V. Block 10 16 60 110,000 110,000 220,000 180 Valentino, Meynard Y. Block 10 17 60 110,000 110,000 220,000 181 Turado, Luis T. Block 10 18 60 110,000 110,000 220,000 182 Pedroso, Vergilio G. Block 10 19 60 110,000 110,000 220,000 183 Rada, Grady D. Block 10 20 60 110,000 110,000 220,000 184 Padayao, Elvie R. Block 10 21 60 110,000 110,000 220,000 185 Panganiban, Joseph C. Block 10 22 60 110,000 110,000 220,000 186 Moral, Alona Marie A. Block 10 23 60 110,000 110,000 220,000 187 Padayao, Angelito Jr. T. Block 10 24 60 110,000 110,000 220,000 188 Asuncion, Vicente Jr. C. Block 10 25 62 110,000 110,000 220,000 189 Estigoy, Lourdes R. Block 11 1 86 110,000 110,000 220,000 190 Son, Randolf R. Block 11 2 86 110,000 110,000 220,000 191 Zapata, Ariel B. Block 11 3 60 110,000 110,000 220,000 192 Son, Maricar W. Block 11 4 60 110,000 110,000 220,000 193 Flores, Mildred M. Block 11 5 60 110,000 110,000 220,000 194 Raymundo, Hajie Dan R. Block 11 6 60 110,000 110,000 220,000 195 Ruizo, Salvador F. Block 11 7 60 110,000 110,000 220,000 196 Roxas, Lucia E. Block 11 8 60 110,000 110,000 220,000 197 Acosta, Roger F. Block 11 9 60 110,000 110,000 220,000 198 Avellaneda, Esmeralda C. Block 11 10 60 110,000 110,000 220,000 199 Salcedo, Serafin Sr. C. Block 11 11 60 110,000 110,000 220,000 200 Florendo, Gerome M. Block 11 12 60 110,000 110,000 220,000 201 Rada, Ear C. Block 11 13 60 110,000 110,000 220,000 202 Singian, Gemma B. Block 11 14 60 110,000 110,000 220,000 203 Abacan, Krisel O. Block 11 15 60 110,000 110,000 220,000 204 Flora, Oliva R. Block 11 16 60 110,000 110,000 220,000 205 Enriquez, Jayson S. Block 11 17 60 110,000 110,000 220,000 206 Sambas, Jacob R. Block 11 18 60 110,000 110,000 220,000 207 Valdez, Ivy Rose R. Block 11 19 60 110,000 110,000 220,000 208 Corpuz, Luzviminda I. Block 11 20 60 110,000 110,000 220,000 209 Atibagos, Irish DC Block 11 21 60 110,000 110,000 220,000 210 Ubalde, Marlon C. Block 11 22 60 110,000 110,000 220,000 211 Carasco, Fedelia C. Block 11 23 96 110,000 110,000 220,000 212 Duaso, Romualdo R. Block 11 24 96 110,000 110,000 220,000 213 Pablo, Esperanza DC. Block 12 1 86 110,000 110,000 220,000 214 Pablo, Joel DC. Block 12 2 86 110,000 110,000 220,000 215 Pablo, Jona Fe DC. Block 12 3 60 110,000 110,000 220,000 216 Crayo, Vincent G. Block 12 4 60 110,000 110,000 220,000 217 Enriquez, Mamerto Q. Block 12 5 60 110,000 110,000 220,000 218 Ibardo, Francis Q. Block 12 6 60 110,000 110,000 220,000 219 Pagapulan, Joel G. Block 12 7 60 110,000 110,000 220,000 220 Madridano, Beverly Anne A. Block 12 8 60 110,000 110,000 220,000 221 Rada, Banahaw Jr. A. Block 12 9 60 110,000 110,000 220,000 222 Rada, Eva G. Block 12 10 60 110,000 110,000 220,000 223 Amatorio, Cris Jude A. Block 12 11 60 110,000 110,000 220,000 224 Duaso, Pelita R. Block 12 12 60 110,000 110,000 220,000 225 Ibardo, Christopher Q. Block 12 13 60 110,000 110,000 220,000 226 Abulencia, Ofelia C. Block 12 14 60 110,000 110,000 220,000 227 Oloquina, Dennis R. Block 12 15 60 110,000 110,000 220,000 228 Bagasala, Peter B. Block 12 16 60 110,000 110,000 220,000 229 Mauricio, Solidad M. Block 12 17 60 110,000 110,000 220,000 230 Velasco, Ricardo M. Block 12 18 60 110,000 110,000 220,000 231 Balagtas, Jocelyn S. Block 12 19 60 110,000 110,000 220,000 232 Gazeta, Jenelyn I. Block 12 20 60 110,000 110,000 220,000 233 Te, Glenda DL. Block 12 21 60 110,000 110,000 220,000 234 Aguilar, May G. Block 12 22 60 110,000 110,000 220,000 235 Evite, Johnny M. Block 12 23 96 110,000 110,000 220,000 236 Villanueva, Alona C. Block 12 24 96 110,000 110,000 220,000 237 Barangan, Edison C. Block 20 1 79 110,000 110,000 220,000 238 Barangan, Elvin C. Block 20 2 79 110,000 110,000 220,000 239 Huliganga, Merilyn U. Block 20 3 60 110,000 110,000 220,000 240 Malubay, Diana M. Block 20 4 60 110,000 110,000 220,000 241 Cadavis, Luz Angeles V. Block 20 5 60 110,000 110,000 220,000 242 Cepillo, Orpha V. Block 20 6 60 110,000 110,000 220,000 243 Pimentel, Joseph B. Block 20 7 60 110,000 110,000 220,000 244 Dela Torre, Jerry E. Block 20 8 60 110,000 110,000 220,000 245 Padayao, Edward T. Block 20 9 60 110,000 110,000 220,000 246 Gerondo, Marilou B. Block 20 10 60 110,000 110,000 220,000 247 Mahare, Elvira R. Block 20 11 60 110,000 110,000 220,000 248 Vallejo, Conception D. Block 20 12 60 110,000 110,000 220,000 249 Lines, Eleazer G. Block 20 13 60 110,000 110,000 220,000 250 Santiago, Willy Sr. M. Block 20 14 60 110,000 110,000 220,000 251 Pea, Frances-Ann R. Block 20 15 60 110,000 110,000 220,000 252 Galas, Ephraim W. Block 20 16 60 110,000 110,000 220,000 253 Buban, Maxima J. Block 20 17 60 110,000 110,000 220,000 254 Acosta, Karla Kristina D. Block 20 18 60 110,000 110,000 220,000 255 Bucasas, Rogelio G. Block 20 19 60 110,000 110,000 220,000 256 Mendoza, Arlyn H. Block 20 20 60 110,000 110,000 220,000 257 Flores, Eusilyn A. Block 20 22 80 110,000 110,000 220,000 258 Memita, Gavino Jr. S. Block 21 1 79 110,000 110,000 220,000 259 Malang, Rosalia C. Block 21 2 79 110,000 110,000 220,000 260 Flores, Pastor Jr. S. Block 21 3 60 110,000 110,000 220,000 261 Pabalan, Ma. Theresa C. Block 21 4 60 110,000 110,000 220,000 262 Salak, Florena V. Block 21 5 60 110,000 110,000 220,000 263 Caisip, Mamerto Sr. O. Block 21 6 60 110,000 110,000 220,000 264 Vargas, Jerry B. Block 21 7 60 110,000 110,000 220,000 265 Miran, Jeomar Sr. C. Block 21 8 60 110,000 110,000 220,000 266 Santiago, Janeth M. Block 21 9 60 110,000 110,000 220,000 267 Chavez, Armel M. Block 21 10 60 110,000 110,000 220,000 268 Guzman, Agido Jr. V. Block 21 11 60 110,000 110,000 220,000 269 Aguila, Marlyn C. Block 21 12 60 110,000 110,000 220,000 270 Faustino, Florentino Jr. S. Block 21 13 60 110,000 110,000 220,000 271 Morales, Rodente T. Block 21 14 60 110,000 110,000 220,000 272 Torres, Jojit A. Block 21 15 60 110,000 110,000 220,000 273 Tacsay, Norman V. Block 21 16 60 110,000 110,000 220,000 274 Monreal, Darwin O. Block 21 17 60 110,000 110,000 220,000 275 Aguillo, Samuel A. Block 21 18 60 110,000 110,000 220,000 276 Usman Romeo Jr. C. Block 21 19 60 110,000 110,000 220,000 277 Borce, Arnel B. Block 21 20 60 110,000 110,000 220,000 278 Burce, Amer A. Block 21 21 88 110,000 110,000 220,000 279 Romero, Joey DC. Block 22 1 79 110,000 110,000 220,000 280 Acosta, Charon M. Block 22 2 79 110,000 110,000 220,000 281 Castrence, Benedict O. Block 22 3 60 110,000 110,000 220,000 282 Solis, Virgilio S. Block 22 4 60 110,000 110,000 220,000 283 Rugayan, Warlito P. Block 22 5 60 110,000 110,000 220,000 284 Valdez, Daniel E. Block 22 6 60 110,000 110,000 220,000 285 Durante, Anicito Jr. M. Block 22 7 60 110,000 110,000 220,000 286 Solis, Orlando S. Block 22 8 60 110,000 110,000 220,000 287 Wakas, Alfredo Jr. D. Block 22 9 60 110,000 110,000 200,000 n 288 Ramilio, Alister B. Block 22 10 60 110,000 110,000 220,000 289 Atasen, Arthur A. Block 22 11 60 110,000 110,000 220,000 290 Apulog, Antonio Jr. A. Block 22 12 60 110,000 110,000 220,000 291 Delos Santos, Kirt B. Block 22 13 60 110,000 110,000 220,000 292 Tubera, Loreto Sr. C. Block 22 14 60 110,000 110,000 220,000 293 Delos Santos, Randy T. Block 22 15 60 110,000 110,000 220,000 294 Bautista, Apolinario C. Block 22 16 60 110,000 110,000 220,000 295 Castillo, Raymond D. Block 22 17 60 110,000 110,000 220,000 296 Acosta, Daniel Jr. V. Block 22 18 60 110,000 110,000 220,000 297 Peras, Dinalyn S. Block 22 19 60 110,000 110,000 220,000 298 Cada, Domingo E. Block 22 20 60 110,000 110,000 220,000 299 Angara, Rodelia B. Block 22 21 70 110,000 110,000 220,000 300 Flores, Jessie S. Block 22 22 76 110,000 110,000 220,000 Total Lots Generated = 300 Total Area 18,718.00 Php33,000,000.00 Php66,000,000.00 ================== ================ Prepared by: Noted by: (SGD.) LAARNI A. ANAR (SGD.) ENGR. WARLITO C. AGRES Estate Mgt. Assistant OlC, District 8-Region 3B Footnotes 1. For Financing the Acquisition of Developed Lots and Financing the Acquisition of Completed Housing Units of the Dinalungan Heights Resettlement Project, Brgy. Nipoo, Dinalungan, Aurora. 2. See Annex list of beneficiaries consisting of six (6) pages. 3. Composed of members/families living in danger areas, those affected by calamities and those affected by the clearing of waterways, esteros and infrastructure projects of the government in Dinalungan, Aurora Province. n Note from the Publisher: Copied verbatim from the official copy.