BIR Ruling No. 286-13

July 25, 2013 BIR RULING NO. 286-13 RA 7279; BIR Ruling No. 058-10 Macario Adriatico Village Homeowners' Association, Inc. Phases 1 and 2 Ilaya, Calapan City, Oriental Mindoro Attention: Ms. Fe S. Romblon Officer-in-Charge Gentlemen : This refers to your letter dated January 12, 2011 requesting for exemption from the payment of capital gains tax and documentary stamp tax relative to the transfer/individualization of titles of the parcels of land from Macario Adriatico Village Homeowners' Association, Inc. (MAVHAI) Phases 1 and 2 in favor of its qualified member-beneficiaries pursuant to Republic Act 7279 otherwise known as the "Urban Development and Housing Act of 1992". It is represented that MAVHAI Phase 1 (TIN 006-091-500) is the registered owner of a parcel of land covered by Transfer Certificate of Title (TCT) No. T-135393 with an area of 8,946 sq.m. located in Brgy. Ilaya, Calapan City, Oriental Mindoro. On the other hand, MAVHAI Phase 2 (TIN 004-972-600) is the owner of a parcel of land as evidenced by TCT No. T-127236 with an area of 9,520 sq.m. also located in Brgy. Ilaya, Calapan City, Oriental Mindoro. MAVHAI Phase 1 and MAVHAI Phase 2 are both non-stock, non-profit organizations duly registered with the Housing and Urban Development Coordinating Council Region IV of the Housing and Land Use Regulatory Board (HLURB). MAVHAI Phase 1, which has 207 members, and MAVHAI Phase 2, which has 220 members, are now in the process of subdividing the purchased properties to its beneficiaries. In support of its request, MAVHAI Phase 1 and MAVHAI Phase 2 have completely submitted on August 8, 2011, the following documents: 1) Written Application for Exemption filed with the Law Division; 2) Certified true copies of the TCTs of the properties to be transferred; 3) Certification from the Social Housing Finance Corporation (SHFC) that the properties were acquired through the Community Mortgage Program (CMP); 4) Certified true copies of the Articles of Incorporation of the community associations from HLURB Region IV; 5) Masterlist of qualified beneficiaries duly certified by the SHFC; (Annex) HTAEIS 6) BIR Certificate of Registration of MAVHAI Phase 1 and MAVHAI Phase 2; and 7) Other pertinent documents. In reply, please be informed that the transfer in favor of the individual member-beneficiaries of the said subdivided properties is not subject to either the capital gains tax imposed under Section 27 (D) (5) of the Tax Code of 1997, as amended, or the creditable withholding tax imposed under Revenue Regulations No. 2-98, as amended, implementing Section 57 (B) of the same Code, considering that the said transfer of properties is without any consideration since it is merely a formality to finally effect the transfer of the said properties to its member-beneficiaries who actually bought the same from the former owner through the Association. In other words, the association is in fact transferring the ownership of the properties to its member-beneficiaries who actually own the same. (BIR Ruling Nos. 258-2012 dated April 20, 2012; and 150-2011 dated May 17, 2011 and 30-2012 dated January 16, 2012) Furthermore, the said transfer is not subject to the donor's tax imposed under Section 99 of the Tax Code of 1997, since there is no donative intent or intention on the part of MAVHAI Phase 1 and MAVHAI Phase 2 to donate the said properties to its member-beneficiaries, considering that the afore-quoted associations could not donate properties the ownership of which belong to the donees (member-beneficiaries) themselves. It is noted that under Section 196 of the Tax Code of 1997, the deeds or documents subject to the documentary stamp tax imposed therein are those where the realties sold shall be granted, assigned, transferred, or otherwise conveyed to a purchaser or purchasers or to any other person or persons designated by such purchaser or purchasers, thereby excluding from its purview the instant case considering that the supposed purchasers are actually the owners thereof. Besides, no consideration is involved in said transaction upon which the tax imposed could be based. Accordingly, the transfer of titles of the said properties in favor of the member-beneficiaries is not subject to the documentary stamp tax imposed under Section 196 of the Tax Code of 1997. However, the notarial acknowledgment to said deed of conveyance is subject to the documentary stamp tax of P15.00 pursuant to Section 188 of the Tax Code of 1997. It is, however, understood that the Certificate Authorizing Registration (CAR) shall only be issued after the submission of the requirements provided under RMO 15-2003 and after it is established upon proper verification by the Revenue District Officer (RDO) concerned that, considering the rules on valuation of real property, the actual selling price per sale transaction of the house and lot package is P400,000.00 for each qualified beneficiaries (adjusted pursuant to RMC 30-2009) and P160,000 for lots only pursuant to RR 17-2001. (BIR Ruling Nos. 258-2012 dated April 20, 2012; 150-2011 dated May 17, 2011; and 30-2012 dated January 16, 2012) 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 Macario Adriatico Village Homeowners Association, Inc.-Phase 1 Masterlist of Beneficiaries # Name of Beneficiary Blk Lot Total Area No. No. (sq. m.) 1 Edoria, Zerlyn A. 1 1 63.00 2 Fernandez, Arnulfo C. 1 2 30.00 3 Fernandez, Julieta S. 1 3 25.00 4 Marasigan, Rommel B. 1 4 38.00 5 Morales, Laimar M. 1 5 38.00 6 Morales, Edna M. 1 6 39.00 7 Aguilucho, Eleaser F. Sr. 1 7 56.00 8 Aguilucho, Elezar A. Jr. 1 8 56.00 9 Villajuan, Elisa B. 1 9 30.00 10 Baldono, Benjamin A. 1 10 30.00 11 Baldono, Jilben G. 1 11 33.00 12 Camingal, Ma. Liza A. 1 12 42.00 13 Camingal, Amylene 1 13 35.00 14 Balmes, Bernardo G. 2 1 39.00 15 Rebose, Romeo R. 2 2 29.00 16 Rollan, Lourdes D. 2 3 40.00 17 Mata, Melvi D. 2 4 29.00 18 Anyayahan, Ariel M. 2 5 33.00 19 Sixto, Mauricio M. 2 6 29.00 20 Escarez, Eufemia U. 2 7 34.00 21 Umali, Mamerto E. 2 8 53.00 22 Cajoles, Remigio M. 2 9 53.00 23 Arago, Meyvel M. 2 10 30.00 24 Aparri, Mylin A. 2 11 32.00 25 Casapao, Lucia C. 2 12 28.00 26 Casapao, Lloyd C. 2 13 29.00 27 Mendoza, Moneth M. 2 14 38.00 28 Aguilucho, Zerdian A. 2 15 38.00 29 Ocampo, Jaime B. 2 16 34.00 30 Ocampo, Elvis M. 2 17 34.00 31 Lasquite, Lolita B. 3 1 38.00 32 Macabudbod, Rodrigo E. 3 2 29.00 33 Lasquite, Carmelita B. 3 3 38.00 34 Macabudbod, Norberto E. 3 4 29.00 35 Acosta, Amelene L. 3 5 38.00 36 Apigo, Melita M. 3 6 28.00 37 Talay, Crisanto T. 3 7 23.00 38 Telebrico, Nia N. 3 8 23.00 39 Flores, Marilyn 3 9 40.00 40 Montejo, Arlene R. 4 1 36.00 41 Gavarra, Sharon M. 4 2 34.00 42 Gavarra, Teresita M. 4 3 38.00 43 Servas, Cristeta O. 4 4 39.00 44 Servas, Crisanta O. 4 5 41.00 45 Castro, Riza M. 4 6 40.00 46 Magbanua, Nieves 4 7 39.00 47 Armada, Ronnie C. 4 8 34.00 48 Marasigan, Manuelito A. 4 9 34.00 49. Armada, Romulo C. 4 10 30.00 50 Marasigan, John-John G. 4 11 30.00 51 Recio, Allain I. 5 1 7.00 52 Salome, Jarwin A. 5 2 40.00 53 Onda, Nicodemo M. 5 3 37.00 54 Onda, Richard L. 5 4 38.00 55 Catipan, Elizabeth C. 5 5 41.00 56 Catoy, Sonny B. 5 6 30.00 57 Catoy, Norberto B. 5 7 30.00 58 Araneta, Mary Ann L. 5 8 33.00 59 Ibarra, Johnyral D. 5 9 25.00 60 Matibag, Marilyn A. 5 10 27.00 61 Araneta, Nelmar M. 5 11 35.00 62 Marcial, Kristine M. 5 12 15.00 63 Mangundayao, Arvin G. 5 13 38.00 64 Mangundayao, Irene A. 5 14 36.00 65 Mangundayao, Efren S. 5 15 30.00 66 Arago, Doroteo Jr. A. 5 16 34.00 67 Fajardo, Cynthia D. 5 17 29.00 68 Maramag, Reymundo M. 5 18 27.00 69 Asa, Nancy C. 5 19 29.00 70 Mendoza, Christian Jay C. 5 20 22.00 71 Babao, Joseline Q. 5 21 30.00 72 Paroni, Wilfredo S. 5 22 34.00 73 Agosto, Redentor F. 5 23 26.00 74 Agosto, Louie Charlene R. 5 24 26.00 75 Raymundo, Digna M. 5 25 43.00 76 Rocero, Doriebe L. 5 26 28.00 77 Abes, Florentina L. 5 27 24.00 78 Recio, Norben I. 5 28 35.00 79 Recio, Nora Febronia I. 5 29 36.00 80 Ilagan, Lolita V. 6 1 30.00 81 Ilagan, Shermin V. 6 2 34.00 82 Banawa, Ferdinand B. 6 3 35.00 83 Banawa, Ofelia B. 6 4 38.00 84 Mazo, Analyn D. 6 5 25.00 85 Mazo, Rosalie D. 6 6 25.00 86 Aquino, Rona A. 6 7 27.00 87 Aquino, Quimson A. 6 8 27.00 88 Candava, Shirly A. 6 9 35.00 89 Soriano, Sherryl A. 6 10 37.00 90 Soriano, Dexter A. 6 11 37.00 91 De las Alas, Allan D. 6 12 36.00 92 Mendoza, Amelia M. 7 1 31.00 93 Mendoza, Noel M. 7 2 31.00 94 Mendoza, Ronel M. 7 3 32.00 95 Mendoza, Ariel M. 7 4 32.00 96 Arago, Eugene A. 7 5 28.00 97 Evora, Taciana M. 7 6 28.00 98 Villagen, Leonora S. 7 7 40.00 99 Salome, Gregoria A. 7 8 39.00 100 Salome, John Paul A. 7 9 39.00 101 Salome, Thelma A. 7 10 57.00 102 Zulueta, Ruel L. 7 11 35.00 103 Calaluan, Maria Alberta R. 7 12 35.00 104 Castillo, Elisa L. 7 13 28.00 105 Rivas, Annabelle Chinky A. 7 14 37.00 106 Escalona, Filomena D. 7 15 35.00 107 Arellano, Juana L. 7 16 35.00 108 Delos Reyes, Mylene 7 17 34.00 109 Atienza, Diosdado C. 7 18 39.00 110 Aguba, Flordeliza A. 7 19 38.00 111 Zulueta, Aleth F. 7 20 37.00 112 Arellano, Antonio A. 7 21 25.00 113 Arellano, Ariel A. 7 22 25.00 114 Ilagan, Evelinda M. 8 1 30.00 115 Timidan, Dominga B. 8 2 32.00 116 Timidan, Amanda B. 8 3 39.00 117 Ambat, Leonardo M. 8 4 38.00 118 Caringal, Jonny Rhobert C. 8 5 41.00 119 Medina, Ken Rollins M. 8 6 29.00 120 Acha, Maritess F. 8 7 23.00 121 Acha, Alex C. 8 8 22.00 122 Maneja, Argiliza O. 8 9 35.00 123 Salazar, Betty C. 8 10 38.00 124 Aneceta Ramirez 8 11 36.00 125 Aar, Anevic R. 8 12 22.00 126 Macagaling, Reah A. 8 13 22.00 127 Arellano, Nemesio A. Jr. 9 1 34.00 128 Arellano, Jericson M. 9 2 35.00 129 Arellano, Ma. Junell M. 9 3 35.00 130 Closa, Roberto A. 9 4 28.00 131 Closa, Maria Arlene H. 9 5 29.00 132 Andres, Pedrito F. 9 6 44.00 133 Arago, Albert M. 10 1 35.00 134 Arago, Jay M. 10 2 43.00 135 Ruado, Morrel A. 10 3 34.00 136 Bugas, Maritess C. 10 4 33.00 137 Cajayon, Juliana R. 10 5 36.00 138 Lalong-Isip, Benita C. 10 6 30.00 139 Luzon, Elizabeth L. 10 7 24.00 140 Luzon, Elsie L. 10 8 24.00 141 Coronacion, Nenita B. 10 9 26.00 142 Coronacion, Maricris B. 10 10 27.00 143 Dimaano, Villaflor 10 11 43.00 144 Babao, Pablito R. 10 12 42.00 145 Magbuhos, Robert C. 10 13 38.00 146 Zulueta, Hudward M. 10 14 38.00 147 Zulueta, Buena Jane F. 10 15 38.00 148 Zulueta, Erlinda R. 10 16 38.00 149 Aceveda, Glyn F. 11 1 24.00 150 Zulueta, Jhonwayne F. 11 2 23.00 151 Hernandez, Romeo O. 11 3 23.00 152 Del Rosario, Teresita H. 11 4 24.00 153 Reyes, Agrifina P. 11 5 38.00 154 Cajayon, Jimmy R. 11 6 38.00 155 Cabral, Ricky C. 12 1 37.00 156 Carvajal, Generoso Jr. D. 12 2 36.00 157 Carvajal, Vincent Giovane D. 12 3 37.00 158 Carvajal, Cir Matthew D. 12 4 32.00 159 Royo, Milagros C. 12 5 28.00 160 Rosales, Karleen G. 12 6 36.00 161 Gayoso, Noli P. 12 7 25.00 162 Gayoso, Ederlie P. 12 8 26.00 163 Villar, Mariavelle S. 12 9 42.00 164 Ravalo, Editha L. 12 10 37.00 165 Ravalo, Benedict L. 12 11 37.00 166 Arellano, Joselito A. 12 12 40.00 167 Arellano, Florencio A. 12 13 40.00 168 Adeva, Elmer C. 12 14 41.00 169 De la Pea, Ireneo Jr. M. 12 15 28.00 170 De la Pea, Lornita M. 12 16 29.00 171 Almazan, Emita D. 12 17 28.00 172 Cabral, Rowell C. 12 18 41.00 173 Malvas, Eleanor L. 12 19 41.00 174 Gelena, Priscila R. 12 20 20.00 175 Malvas, Edelwin L. 12 21 23.00 176 Actas, Juvy M. 12 22 24.00 177 Cruz, Alberto B. 13 1 37.00 178 Cruz, Anthony A. 13 2 31.00 179 Arellano, Jose Jundoe 13 3 27.00 180 Babao, Mary Ann G. 13 4 28.00 181 Alpay, Flores R. 13 5 29.00 182 Alpay, Diogenes R. 13 6 30.00 183 Albo, Efren D. 13 7 25.00 184 Anico, Ruth A. 13 8 24.00 185 Aguilar, Edwin B. 13 9 20.00 186 Gregorio, Fernando A. 13 10 27.00 187 Aquino, Joel D. 13 11 18.00 188 Bukid, Hemeliano L. 13 12 30.00 189 Labador, Miriam M. 13 13 36.00 190 Aguilar, William B. 13 14 34.00 191 Bukid, Aireen A. 13 15 36.00 192 Torrecampo, Jaime D. 13 16 27.00 193 Ganoria, Sheryll 13 17 37.00 194 De la Cruz, Jonathan 13 18 37.00 195 Prudenty, Naty 13 19 39.00 196 Fonte, Leonilo F. 13 20 41.00 197 Millera, Luzviminda D. 13 21 29.00 198 Carangan, Analiza M. 13 22 29.00 199 Castillo, Angelyn P. 13 23 43.00 200 Maestro, Jose Jr. S. 13 25 57.00 201 Maestro, Joseph S. 13 26 31.00 202 Mayor, Ma. Gina S. 13 27 36.00 203 Ebrado, Rebecca R. 13 28 42.00 204 Robines, Faustino M. 13 29 27.00 205 Robines, Eleanor M. 13 30 27.00 206 Zulueta, Frante Christian E. 13 31 39.00 207 Arago, Maria Rosalie Z. 13 32 39.00 Total 6,900.00 ======= Macario Adriatico Village Homeowners Association, Inc.-Phase 2 Masterlist of Beneficiaries # Name of Beneficiary Blk Lot Total Area No. No. (sq. m.) 1 Aboboto, Lorilyn C. 14 1 22.00 2 Aboboto, Toribio C. 14 2 22.00 3 Laresma, Karen N. 14 3 30.00 4 Llorin, Cristy Joy N. 14 4 30.00 5 Argana, Danilo D. 14 5 21.00 6 Argana, Dante D. 14 6 23.00 7 Baraquel, Michael R. 14 7 27.00 8 Baraquel, Ariel R. 14 8 30.00 9 Taada, Virgilio E. 14 9 31.00 10 Taada, Ruben E. 14 10 30.00 11 Reyes, Freddie L. 14 11 32.00 12 Despuez, Rosaline A. 14 12 33.00 13 Pereda, Paquito S. 14 13 35.00 14 Despuez, Brian G. 14 14 31.00 15 Despuez, Derick G. 14 15 31.00 16 Lopez, Dennis C. 14 16 36.00 17 Marasigan, Arnel B. 14 17 31.00 18 Marasigan, Arvelito B. 14 18 38.00 19 Marasigan, Araceli 14 19 27.00 20 Frivaldo, Trinidad F. 14 20 28.00 21 Bernardo, Nofrando I. 14 21 40.00 22 Bernardo, Rowena L. 14 22 38.00 23 Bernardo, Rexcell L. 14 23 38.00 24 Cleofe, Rosendo A. 14 24 58.00 25 Cleofe, Christopher A. 14 25 33.00 26 Cleofe, Aristotle A. 14 26 60.00 27 Barcelona, Carlito V. 14 27 37.00 28 Barcelona, June Alvin G. 14 28 35.00 29 Dumasig, Editha C. 14 29 36.00 30 Faraon, Socorro M. 14 30 38.00 31 Faraon, Leila M. 14 31 38.00 32 De la Paz, Gloria A. 14 32 34.00 33 Diamante, Marie Crystal A. 14 33 40.00 34 Legaspi, Romano P. 14 34 27.00 35 Legaspi, Milagros G. 14 35 31.00 36 Aclan, Dakila S. 14 36 26.00 37 Aclan, Adelfa S. 14 37 26.00 38 Ocampo, Jay M. 15 1 33.00 39 Quintinio, Dennis B. 15 2 35.00 40 Pinohermoso, Cesar C. 15 3 40.00 41 Cortez, Henry G. 15 4 40.00 42 Paner, Mylene L. 15 5 29.00 43 Paner, Rodel L. 15 6 29.00 44 Mantuano, Tirso P. 15 7 32.00 45 Mantuano, Rodel O. 15 8 32.00 46 Mantuano, Leonora P. 15 9 30.00 47 Mantuano, Arnel P. 15 10 34.00 48 Balmes, Amelia A. 15 11 30.00 49 Balmes, Jennifer A. 15 12 26.00 50 Panahon, Sonia L. 15 13 35.00 51 Panahon, Marvin M. 15 14 34.00 52 Salazar, Elma A. 15 15 37.00 53 Aytin, Magtanggol M. 15 16 39.00 54 Romero, Juliet E. 16 1 32.00 55 Romero, Glorineil D. 16 2 30.00 56 Baxa, Emily Jill R. 16 3 30.00 57 Cepillo, Zeny J. 16 4 30.00 58 Cepillo, Cecilia J. 16 5 30.00 59 De Leon, Aimee Grace P. 16 6 30.00 60 Manalo, Henry D. 16 7 30.00 61 Maebo, Sonia C. 16 8 30.00 62 Cabral, Emil Mar M. 16 9 30.00 63 Cabral, Emily M. 16 10 30.00 64 Magboo, Evelyn M. 16 11 39.00 65 Magboo, Manuelito M. 16 12 27.00 66 Miano, Roselie D. 16 13 30.00 67 Nieto, Jose O. 16 14 33.00 68 Minique, Luneta M. 16 15 41.00 69 Villanueva, Felly Aller 17 1 33.00 70 Aller, Gemma V. 17 2 34.00 71 Suzara, Rommel Jason 17 3 34.00 72 Suzara, Eunice M. 17 4 26.00 73 Lugmao, Melchor L. 17 5 35.00 74 Lugmao, Baltazar L. 17 6 35.00 75 Acha, Corazon P. 17 7 35.00 76 Lugmao, Aileen L. 17 8 35.00 77 Manibo, Cresencia E. 17 9 28.00 78 Marasigan, Michael F. 17 10 29.00 79 Cueto, Belen G. 17 11 37.00 80 Catapang, Ana V. 17 12 23.00 81 Magadia, Marivic F. 17 13 23.00 82 Buena, Marites V. 17 14 20.00 83 Lagarteja, Oscarlito C. 17 15 18.00 84 Ona, Rodolfo A. 17 16 30.00 85 Gaud, Wenci June B. 17 17 44.00 86 Madrigal, Edna R. 17 18 30.00 87 Abas, Leopoldo Jr. M. 17 19 39.00 88 Abas, Leopoldo Sr. M. 17 20 40.00 89 Mendoza, Jessica T. 17 21 44.00 90 Barcelona, Marilen C. 17 22 45.00 91 Hernandez, Efren G. 17 23 50.00 92 Actas, Ruel A. 17 24 44.00 93 Amado, Mario D. 17 25 26.00 94 Amado, Crisanto F. 17 26 26.00 95 Tagupa, Ronel 17 27 41.00 96 Labay, Marissa M. 17 28 26.00 97 Actas, Rolando A. 17 29 27.00 98 Agaton, Angelito A. 17 30 41.00 99 Abelgas, Noel M. 18 1 26.00 100 Catipan, Maricel M. 18 2 26.00 101 Oa, Rogelio A. 18 3 36.00 102 Oa, Rodrigo A. 18 4 38.00 103 Leynes, Pedro M. 18 5 35.00 104 Guilles, Virginia C. 18 6 38.00 105 Venturina, Erlinda C. 18 7 36.00 106 Sanchez, Nelia M. 18 8 29.00 107 Fernandez, Belen R. 18 9 39.00 108 Ramirez, Roberto C. 18 10 38.00 109 Estrada, Narcisa C. 19 1 22.00 110 Sanchez, Fabiana G. 19 2 24.00 111 Estrada, Maricel C. 19 3 28.00 112 Estrada, Alfie C. 19 4 28.00 113 Carandang, Rowena V. 19 5 28.00 114 Galan, Medy V. 19 6 31.00 115 Aquino, Adarlo A. 19 7 29.00 116 De Torres, Allona Pag-ilagan A. 19 8 23.00 117 Pag-ilagan, Amparo A. 19 9 24.00 118 Leynes, Rosalinda M. 19 10 27.00 119 Francisco, Rolando L. 19 11 40.00 120 Mosca, Nestor L. 19 12 26.00 121 Culis, Liezel M. 19 13 24.00 122 Francisco, Edna M. 19 14 37.00 123 Cueto, Severino M. 19 15 36.00 124 Cueto, Ruben R. 19 16 36.00 125 Cueto, Lito I. 19 17 36.00 126 Cueto, Lorna I. 19 18 37.00 127 Cueto, Severino Jr. I. 19 19 38.00 128 Cueto, Manny I. 19 20 38.00 129 Cerencia, Exequiel C. 19 21 28.00 130 Cerencia, Enrico B. 19 22 28.00 131 Cerencia, Enrique B. 19 23 28.00 132 Cerencia, Aiza B. 19 24 28.00 133 Cerencia, Jaime C. 19 25 28.00 134 De Luna, Chanda C. 19 26 30.00 135 Sanchez, Gladys C. 19 27 29.00 136 Ravara, Ariel 19 28 25.00 137 Ramos, Julieta 19 29 25.00 138 Cueto, Emelita E. 19 30 25.00 139 Leynes, Juanito M. 19 31 25.00 140 Bae, Rosalinda 19 32 35.00 141 Perez, Rodolfo S. 19 33 34.00 142 Dimaano, Julia B. 20 1 31.00 143 Gendram, Mary Ann D. 20 2 30.00 144 Anglo, Rosita P. 20 3 29.00 145 Sanchez, Bobby G. 20 4 29.00 146 Anglo, Danilo P. 20 5 27.00 147 Villanueva, Charity C. 20 6 29.00 148 Villanueva, Rex C. 20 7 26.00 149 Montoya, Emerson C. 20 8 25.00 150 Dimaano, Allen B. 20 9 29.00 151 Landicho, Peter R. 20 10 29.00 152 Garcia, Arnold C. 20 11 49.00 153 Adonay, Rodel F. 20 12 33.00 154 Adonay, Josephine F. 20 13 33.00 155 Bautista, Leopoldo M. 20 14 28.00 156 Soriano, Antonio C. 20 15 27.00 157 Tamayo, Rose Myla A. 21 1 43.00 158 De la Paz, Celestia Myla 21 2 43.00 159 Mameng, Maridel 21 3 35.00 160 Marasigan, Cecilia 21 4 38.00 161 Blanco, Cristeta E. 21 5 59.00 162 Evangelista, Rosalinda F. 21 6 29.00 163 Chua, Ligaya A. 21 7 58.00 164 Riva, Erlinda R. 21 8 41.00 165 Gendran, Randy S. 21 9 18.00 166 Glico, Anita R. 21 10 27.00 167 Rovira, Teresita D. 21 11 27.00 168 Gardiano, Marie Joi B. 21 12 27.00 169 Apasan, Sergio B. 21 13 30.00 170 Apasan, Richel C. 21 14 30.00 171 Apasan, Ryan C. 21 15 30.00 172 Palma, Annalyn G. 22 1 25.00 173 Palma, Rogelio R. 22 2 30.00 174 Palma, Allan G. 22 3 30.00 175 Bautista, Lito M. 22 4 33.00 176 Bautista, Nestor C. 22 5 33.00 177 Bautista, Kaycelyn C. 22 6 34.00 178 Ona, Gaspar 22 7 30.00 179 Adonay, Rogelio F. 22 8 36.00 180 Adonay, Rodolfo F. 22 9 44.00 181 Banares, Ruben O. 22 10 35.00 182 Aclan, Victoria E. 22 11 35.00 183 Aclan, Nelie M. 22 12 34.00 184 Laluna, Estelita L. 22 13 39.00 185 Laluna, Joel L. 22 14 41.00 186 Mendoza, Adelaida P. 23 1 35.00 187 Mendoza, Homer P. 23 2 35.00 188 Perez, Danilo S. 23 3 32.00 189 Castillo, Edna M. 23 4 35.00 190 Castillo, Dinah M. 23 5 43.00 191 Castillo, Glenda M. 23 6 37.00 192 Filler, Reynaldo B. 23 7 42.00 193 Dudas, Apolinar de G. 23 8 42.00 194 Dudas, Alla de Los Reyes 23 9 42.00 195 Torreliza, Apolonio C. 23 10 42.00 196 Torreliza, Dennis C. 23 11 42.00 197 Gabia, Wilfredo S. 23 12 30.00 198 Cueto, Lorena G. 23 13 31.00 199 Gabia, Zaldy S. 23 14 31.00 200 Gabia, Randy S. 23 15 31.00 201 Calica, Avelino C. 23 16 38.00 202 Aquino, Tommy M. 23 17 41.00 203 De Guzman, Cornelio A. 24 1 26.00 204 De Guzman, Roderick A. 24 2 26.00 205 De Guzman, Nelonda A. 24 3 30.00 206 Maglalang, Jessebel A. 24 4 18.00 207 Cadiz, Analinda R. 24 5 24.00 208 Dimaano, Emeterio F. 24 6 24.00 209 Ortega, Joseph de la Cruz 24 7 32.00 210 Prudente, Renilo D. 24 8 30.00 211 Sobremonte, Joyce R. 24 9 31.00 212 Soco, Alona L. 24 10 32.00 213 Marasigan, Marijo F. 24 11 32.00 214 Evardome, Miraflor R. 24 12 39.00 215 Altea, Jay M. 24 13 39.00 216 Rosales, Freddie C. 24 14 39.00 217 Evora, Esperanza G. 24 15 39.00 218 Evora, Jovita G. 24 16 33.00 219 Evora, Leonides G. 24 17 33.00 220 Castillo, Catherine 24 18 29.00 Total 7,202.00 =======