BIR Ruling No. 301-13

August 5, 2013 BIR RULING NO. 301-13 RA 7279; RR 11-97;BIR Ruling No. 413-11 The One Dynamic Three Realty and Development Corporation 9th Floor, Obispado de Cubao Bldg. 41 Lantana St. Cubao, Quezon City Attention: Leandro C. Nocum President Gentlemen : This refers to the letter of Felicisimo F. Lazarte, Jr., Department Manager of National Housing Authority, Northern and Central Luzon Management Office dated August 11, 2011 letter requesting issuance of Certificate of Tax Exemption for the AFP-PNP Grandville Housing Project in Brgy. Tambobong, Bocaue, Bulacan pursuant to Republic Act (R.A.) No. 7279, otherwise known as the "Urban Development and Housing Act of 1992". Documents submitted show Philstar Marketing & Development, Inc. is the absolute and registered owner of several parcels of land located at Brgy. Tambobong, Bocaue, Bulacan, covered by Transfer Certificates of Titles, to wit: TCT No. Area (sq. m.) Tax Declaration No. T-244800 (M) 7,869 2006-04017-00112 T-244803 (M) 19,427 2006-04017-00111 T-214443 (M) 1,351 2006-04017-00109 T-244802 (M) 18,400 2006-04017-00110 T-244799 (M) 9,288 2006-04017-00175 T-283525 (M) 810 2006-04017-00188 T-346839 (M) 2,206 2006-04017-00757 Pursuant to the Deed of Conveyance executed on July 6, 2011, Thirty Seven Thousand One Hundred Eighty Nine square meters (37,189 sq.m.) portion of the subject properties was sold to National Housing Authority (NHA) for Ninety Eight Million Nine Hundred Thousand Pesos (P98,900,000.00) to be subdivided to One Thousand (1,000) lots (the list is hereto appended as Annex "A"). The properties were developed by The One Dynamic Three Realty and Development Corp. into an AFP-PNP Grandville Housing Project in Brgy. Tambobong, Bocaue, Bulacan. cIADaC On July 6, 2011, a Memorandum of Agreement was executed by and among Philstar Marketing & Development, Inc., through its attorney-in-fact, The One Dynamic Three Realty and Development Corp., as the landowner/developer, AFP Housing Homeowners Association, Inc. and PNP Housing Homeowners Association, Inc., as the beneficiaries, and the NHA, with TIN 000-916-384-000, as the implementing government agency for the AFP/PNP Housing Program as cited under Administrative Order No. 9 dated April 11, 2011. Under the MOA, members of the AFP Housing Homeowners Association, Inc. and PNP Housing Homeowners Association, Inc., shall be provided by the NHA with a financial grant for the acquisition house and lot packages in the AFP/PNP Housing Project through the Community Initiative Approach Program in the amount of P175,000.00 for a House and Lot Package of 36.00 sq.m. lot and 22 sq.m. floor area; and P208,000.00 for a House and Lot Package of 40.00 sq.m. lot and 18 sq.m. loftable to 25 sq.m. floor area. Moreover, a Contract Agreement was executed by and between Philstar Marketing & Development, Inc., through its attorney-in-fact, One Dynamic Three Realty Development Corp. and AFP Housing Homeowners Association, Inc. and PNP Housing Homeowners Association, Inc., a homeowner's organizations registered with the Housing and Land Use Regulatory Board (HLURB), whereby Philstar Marketing & Development, Inc., through its attorney-in-fact, The One Dynamic Three Realty and Development Corp. has agreed to sell to AFP Housing Homeowners Association, Inc. and PNP Housing Homeowners Association, Inc.'s individual members the developed lots and completed housing units covered by the said Titles under the Community Initiative Approach Program of the National Housing Authority (NHA) for One Hundred Seventy Five Thousand Pesos (P175,000.00) per member/family for Package I and Two Hundred Eight Thousand Pesos (P208,000.00) per member/family for Package II. On June 6, 2011, a Deed of Donation and Acceptance was executed by the Philstar Marketing & Development, Inc., through its attorney-in-fact, The One Dynamic Three Realty and Development Corp., as Donor, and the NHA, as Donee, whereby the donor transfers and conveys the road lots and pathways, school site and other open spaces for community facilities described as Road Lot Nos. 1 to 13 (10,016 sq.m.), Pathway Lot Nos. 1 to 33 (4,933.00 sq.m.) and open spaces identified as Block 13 and Block 35 (3,442.00 sq.m.) of the subject properties. DcCHTa In support of your above request, you submitted the following documents: 1) Certified true copy of the SEC Registration of The One Dynamic Three Realty and Development Corp.; 2) Certified true copy of the Articles of Incorporation of The One Dynamic Three Realty and Development Corp.; 3) BIR Certificate of Registration of The One Dynamic Three Realty and Development Corp.; 4) Copy of HLURB Certificate of Registration of AFP Housing Homeowners Association incorporation and the PNP Housing Homeowners Association incorporation; 5) Notarized copy of Deed of Conveyance dated July 6, 2011 between Philstar Marketing & Development, Inc., through its attorney-in-fact, The One Dynamic Three Realty and Development Corp. and the National Housing Authority; 6) Copy of the Memorandum of Agreement by and among Philstar Marketing & Development, Inc., through its attorney-in-fact, The One Dynamic Three Realty and Development Corp., AFP Housing Homeowners Association incorporation and the PNP Housing Homeowners Association incorporation and National Housing Authority; 7) Certified True Copies of the Transfer Certificate of Titles and Tax Declarations; 8) Special Power of Attorney; 9) Site Development Plan; 10) Other pertinent documents. In reply, please be informed that pursuant to Sections 19 and 20 RA No. 7279, pertinent portions of which state that: TAECaD "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) . . .; (3) Value-added tax for the project contractor concerned. xxx xxx xxx" the landowner/developer of properties who sell its properties for use in a socialized housing project are exempt from the payment of the project-related income taxes. Such being the case, the sale of the aforestated properties by Philstar Marketing & Development, Inc., through its attorney-in-fact, One Dynamic Three Realty Development Corp. in so far as the Thirty Seven Thousand One Hundred Eighty Nine square meters (37,189 sq.m.) portion of the subject properties is concerned is exempt from the project-related income taxes and consequently from withholding tax. Upon issuance of this letter of exemption, and upon registration of the documents of sale, a lien on the Certificates of Title of the land to be issued in the name of the NHA shall be caused to be annotated by the Register of Deeds having jurisdiction over the properties, to the effect that the said properties shall be used for socialized housing pursuant to R.A. No. 7279. (BIR Ruling No. 413-2011 dated October 28, 2011) EacHCD 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 NHA of its real properties in favor of member-beneficiaries is, likewise, exempt from the payment of documentary stamp tax under Section 196 of the Tax Code of 1997, as amended. (BIR Ruling No. 413-2011 dated October 28, 2011) Pursuant to Section 20 of RA 7279, a project contractor of a socialized housing project shall also be exempt from the payment of value-added tax (VAT) on the project concerned. Relative thereto, Section 4.109-1 (B) (1) (p) (3) of RR No. 16-2005 states that: "Section 4.109-1. VAT-Exempt Transactions . (A) In general. "VAT-exempt transactions" refer to the sale of goods or properties and/or services and the use or lease of properties that is not subject to VAT (output tax) and the seller is not allowed any tax credit of VAT (input tax) on purchases. CTIDcA xxx xxx xxx (B) Exempt transactions . (1) Subject to the provisions of Subsection (2) hereof, the following transactions shall be exempt from VAT: xxx xxx xxx (p) The following sales of real properties are exempt from VAT, namely: xxx xxx xxx (3) Sale of real properties utilized for socialized housing as defined under RA No. 7279, and other related laws, such as RA No. 7835 and RA No. 8763, wherein the price ceiling per unit is P225,000.00 or as may from time to time be determined by the HUDCC and the NEDA and other related laws. . . . ." Furthermore, pursuant to HUDCC Resolution No. 1, Series of 2008, dated December 11, 2008, and as circularized by Revenue Memorandum Circular No. 30-2009, pertinent portion of which reads: "THEREFORE BE IT RESOLVED, AS IT IS HEREBY RESOLVED that the adjustment of the Low Cost Level 1-A socialized housing loan ceiling from P300,000.00 to P400,000.00 be APPROVED, as the same is hereby APPROVED." the newly adjusted price ceiling of P400,000.00 for socialized housing shall apply to sale of real properties utilized for socialized housing, as defined under R.A. No. 7279 otherwise known as "Urban Development and Housing Act", and other related laws such as R.A. No. 7835 otherwise known as the "Comprehensive and Integrated Shelter Financing Act of 1994" and R.A. No. 8763 otherwise known as the "Home Guaranty Act of 2000", beginning January 1, 2009. Moreover, Section 2 of Revenue Regulations No. 17-2001 provides; Section 2. Definition of Terms. As used in these Regulations, the following terms shall have the following meaning: EaICAD xxx xxx xxx "A socialized housing unit shall not exceed P150,000.00 (now P400,000.00) for a house and lot package, subject to periodic adjustment or increase as the Housing and Land Use Regulatory Board (HLURB) may effect from time to time. In the case of sale of homelots only, the price shall not exceed forty percent (40%) of the maximum limit prescribed for the house and lot package ." (Emphasis supplied) Thus, the sale of a House and Lot Package of 36.00 sq.m. lot and 22 sq.m. floor area for P175,000.00 and House and Lot Package of 40.00 sq.m. lot and 18 sq.m. loftable to 25 sq.m. floor area for P208,000.00 is exempt from the payment of VAT. Finally, it is understood that the Certificate Authorizing Registration (CAR) shall only be issued 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 units in this case does not really exceed P400,000.00 for house and lot packages and P160,000.00 for lot only for socialized housing project. Thus, sale of a unit above the maximum amount shall be subject to the corresponding internal revenue taxes. Finally, Section 101 (A) (2) of the Tax Code of 1997, as amended, gifts made to or for the use of the National Government or any entity created by any of its agencies which is not conducted for profit, or to any political subdivision of the Government are exempt from donor's tax. Considering that the donations of Road Lots, Pathway Lots and Open Spaces were made by Philstar Marketing & Development, Inc., through its attorney-in-fact, One Dynamic Three Realty Development Corp. in favor of NHA, an agency of the National Government, said donations, therefore, are exempt from donor's tax. (BIR Ruling No. 413-2011 dated October 28, 2011) This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be ascertained that the facts are different, then this ruling shall be considered as null and void. AacSTE Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A The One Dynamic Three Realty and Development Corp. Grandville Homes Brgy. Tambobong, Bocaue Bulacan One Thousand Lots under Pcs-No. 03-018540 No. Blk Lot TCT No. 1 1 1 040-2011022982 2 1 1 040-2012021595 3 1 2 040-2011022983 4 1 2 040-2012021596 5 1 3 040-2011022984 6 1 3 040-2012021597 7 1 4 040-2011022985 8 1 4 040-2012021598 9 1 5 040-2011022986 10 1 5 040-2012021599 11 1 6 040-2011022987 12 1 6 040-2012021600 13 1 7 040-2011022988 14 1 7 040-2012021601 15 1 8 040-2011022989 16 1 8 040-2012021602 17 1 9 040-2012021603 18 1 10 040-2012021604 19 1 11 040-2012021605 20 1 12 040-2012021606 21 1 13 040-2012021607 22 1 14 040-2012021608 23 2 1 040-2011022991 24 2 2 040-2011022992 25 2 3 040-2011022993 26 2 4 040-2011022994 27 2 5 040-2011022995 28 2 6 040-2011022996 29 2 7 040-2011022997 30 2 8 040-2011022998 31 3 1 040-2012021555 32 3 4 040-2011023003 33 3 6 040-2011023005 34 3 8 040-2011023007 35 3 10 040-2011023009 36 4 1 040-2011023010 37 4 2 040-2011023011 38 4 3 040-2011023012 39 4 4 040-2011023013 40 4 5 040-2011023014 41 4 6 040-2011023015 42 4 7 040-2011023016 43 4 8 040-2011023017 44 4 9 040-2011023018 45 4 10 040-2011023019 46 4 11 040-2011023020 47 4 12 040-2011023021 48 4 13 040-2011023022 49 4 14 040-2011023023 50 4 15 040-2011023024 51 4 16 040-2011023025 52 4 17 040-2011023026 53 5 2 040-2011023028 54 5 3 040-2011023029 55 5 4 040-2011023030 56 5 5 040-2011023031 57 5 6 040-2011023032 58 5 7 040-2011023033 59 5 8 040-2011023034 60 5 9 040-2011023035 61 5 10 040-2011023036 62 5 11 040-2011023037 63 5 12 040-2011023038 64 5 13 040-2011023039 65 5 14 040-2011023040 66 5 15 040-2011023041 67 6 1 040-2011023042 68 6 1 040-2012021651 69 6 2 040-2011023043 70 6 3 040-2011023044 71 6 3 040-2012021653 72 6 4 040-2011023045 73 6 5 040-2011023046 74 6 5 040-2012021655 75 6 6 040-2011023047 76 6 7 040-2011023048 77 6 7 040-2012021657 78 6 8 040-2011023049 79 6 9 040-2011023050 80 6 9 040-2012021659 81 6 10 040-2011023051 82 6 11 040-2011023052 83 6 12 040-2011023053 84 6 13 040-2011023054 85 6 14 040-2011023055 86 6 15 040-2011023056 87 6 16 040-2011023057 88 6 17 040-2011023058 89 6 18 040-2011023059 90 7 1 040-2011023060 91 7 1 040-2012021660 92 7 2 040-2011023061 93 7 2 040-2012021661 94 7 3 040-2011023062 95 7 3 040-2012021662 96 7 4 040-2011023063 97 7 4 040-2012021674 98 7 5 040-2011023064 99 7 5 040-2012021663 100 7 6 040-2011023065 101 7 7 040-2011023066 102 7 8 040-2011023067 103 7 9 040-2011023068 104 7 10 040-2011023069 105 7 11 040-2011023070 106 7 12 040-2011023071 107 7 13 040-2011023072 108 7 14 040-2011023073 109 7 15 040-2011023074 110 8 1 040-2011023075 111 8 2 040-2011023076 112 8 3 040-2011023077 113 8 4 040-2011023078 114 8 5 040-2011023079 115 8 6 040-2011023080 116 8 7 040-2011023081 117 8 8 040-2011023082 118 8 9 040-2011023083 119 8 10 040-2011023084 120 8 11 040-2011023085 121 8 12 040-2011023086 122 8 13 040-2011023087 123 8 14 040-2011023088 124 8 15 040-2011023089 125 8 16 040-2011023090 126 8 17 040-2011023091 127 8 18 040-2011023092 128 9 1 040-2011023093 129 9 2 040-2011023094 130 9 3 040-2011023095 131 9 4 040-2011023096 132 9 5 040-2011023097 133 9 6 040-2011023098 134 9 7 040-2011023099 135 9 8 040-2011023100 136 9 9 040-2011023101 137 9 10 040-2011023102 138 9 11 040-2011023103 139 9 12 040-2011023104 140 9 13 040-2011023105 141 9 14 040-2011023106 142 9 15 040-2011023107 143 10 1 040-2011023108 144 10 2 040-2011023109 145 10 3 040-2011023110 146 10 4 040-2011023111 147 10 5 040-2011023112 148 10 6 040-2011023113 149 10 7 040-2011023114 150 10 8 040-2011023115 151 10 9 040-2011023116 152 10 10 040-2011023117 153 10 11 040-2011023118 154 10 12 040-2011023119 155 10 13 040-2011023120 156 10 14 040-2011023121 157 10 15 040-2011023122 158 10 16 040-2011023123 159 10 17 040-2011023124 160 10 18 040-2011023125 161 11 1 040-2011023128 162 11 2 040-2011023129 163 11 3 040-2011023130 164 11 4 040-2011023131 165 11 5 040-2011023132 166 11 6 040-2011023133 167 11 7 040-2011023134 168 11 8 040-2011023135 169 11 9 040-2011023136 170 11 10 040-2011023137 171 11 11 040-2011023138 172 11 12 040-2011023139 173 11 13 040-2011023140 174 11 14 040-2011023141 175 11 15 040-2011023142 176 11 16 040-2011023143 177 12 1 040-2011023146 178 12 2 040-2011023147 179 12 3 040-2011023148 180 12 4 040-2011023149 181 12 5 040-2011023150 182 12 6 040-2011023151 183 12 7 040-2011023152 184 12 8 040-2011023153 185 12 9 040-2011023154 186 12 10 040-2011023155 187 12 11 040-2011023156 188 12 12 040-2011023157 189 12 13 040-2011023158 190 12 14 040-2011023159 191 12 15 040-2011023160 192 12 16 040-2011023161 193 12 17 040-2011023162 194 12 18 040-2011023163 195 14 1 040-2011023167 196 14 2 040-2011023168 197 14 3 040-2011023169 198 14 4 040-2011023170 199 14 5 040-2011023171 200 14 6 040-2011023172 201 14 7 040-2011023173 202 14 8 040-2011023174 203 14 9 040-2011023175 204 14 10 040-2011023176 205 14 11 040-2011023177 206 14 12 040-2011023178 207 14 13 040-2011023179 208 14 14 040-2011023180 209 14 15 040-2011023181 210 14 16 040-2011023182 211 14 17 040-2011023183 212 14 18 040-2011023184 213 14 19 040-2011023185 214 14 20 040-2011023186 215 14 21 040-2011023187 216 14 22 040-2011023188 217 14 23 040-2012023189 218 14 24 040-2011023190 219 15 1 040-2011023191 220 15 2 040-2011023192 221 15 3 040-2011023193 222 15 4 040-2011023194 223 15 5 040-2011023195 224 15 6 040-2011023196 225 15 7 040-2011023197 226 15 8 040-2011023198 227 15 9 040-2011023199 228 15 10 040-2011023200 229 15 11 040-2011023201 230 15 12 040-2011023202 231 15 13 040-2011023203 232 15 14 040-2011023204 233 15 15 040-2011023205 234 15 16 040-2011023206 235 15 17 040-2011023207 236 15 18 040-2011023208 237 15 19 040-2011023209 238 15 20 040-2011023210 239 15 21 040-2011023211 240 15 22 040-2011023212 241 15 23 040-2011023213 242 15 24 040-2011023214 243 16 1 040-2011023215 244 16 2 040-2011023216 245 16 3 040-2011023217 246 16 4 040-2011023218 247 16 5 040-2011023219 248 16 6 040-2011023220 249 16 7 040-2011023221 250 16 8 040-2011023222 251 16 9 040-2011023223 252 16 10 040-2011023224 253 16 11 040-2011023225 254 16 12 040-2011023226 255 16 13 040-2011023227 256 16 14 040-2011023228 257 16 15 040-2011023229 258 16 16 040-2011023230 259 16 17 040-2011023231 260 16 18 040-2011023232 261 16 19 040-2011023233 262 16 20 040-2011023234 263 16 21 040-2011023235 264 16 22 040-2011023236 265 16 23 040-2011023237 266 16 24 040-2011023238 267 17 1 040-2011023239 268 17 2 040-2011023240 269 17 3 040-2011023241 270 17 4 040-2011023242 271 17 5 040-2011023243 272 17 6 040-2011023244 273 17 7 040-2011023245 274 17 8 040-2011023246 275 17 9 040-2011023247 276 17 10 040-2011023248 277 17 11 040-2011023249 278 17 12 040-2011023250 279 17 13 040-2011023251 280 17 14 040-2011023252 281 17 15 040-2011023253 282 17 16 040-2011023254 283 17 17 040-2011023255 284 17 18 040-2011023256 285 17 19 040-2011023257 286 17 20 040-2011023258 287 17 21 040-2011023259 288 17 22 040-2011023260 289 17 23 040-2011023261 290 18 1 040-2011023262 291 18 2 040-2011023263 292 18 3 040-2011023264 293 18 4 040-2011023265 294 18 5 040-2011023266 295 18 6 040-2011023267 296 18 7 040-2011023268 297 18 8 040-2011023269 298 18 9 040-2011023270 299 18 10 040-2011023271 300 18 11 040-2011023272 301 18 12 040-2011023273 302 18 13 040-2011023274 303 18 14 040-2011023275 304 18 15 040-2011023276 305 18 16 040-2011023277 306 18 17 040-2011023278 307 18 18 040-2011023279 308 18 19 040-2011023280 309 18 20 040-2011023281 310 19 1 040-2011023284 311 19 2 040-2011023285 312 19 3 040-2011023286 313 19 4 040-2011023287 314 19 5 040-2011023288 315 19 6 040-2011023289 316 19 7 040-2011023290 317 19 8 040-2011023291 318 19 9 040-2011023292 319 19 10 040-2011023293 320 19 11 040-2011023294 321 19 12 040-2011023295 322 19 13 040-2011023296 323 19 14 040-2011023297 324 19 15 040-2011023298 325 19 16 040-2011023299 326 19 17 040-2011023300 327 19 18 040-2011023301 328 19 19 040-2011023302 329 19 20 040-2011023303 330 20 1 040-2011023306 331 20 2 040-2011023307 332 20 3 040-2011023308 333 20 4 040-2011023309 334 20 5 040-2011023310 335 20 6 040-2011023311 336 20 7 040-2011023312 337 20 8 040-2011023313 338 20 9 040-2011023314 339 20 10 040-2011023315 340 20 11 040-2011023316 341 20 12 040-2011023317 342 20 13 040-2011023318 343 20 14 040-2011023319 344 20 15 040-2011023320 345 20 16 040-2011023321 346 20 17 040-2011023322 347 20 18 040-2011023323 348 20 19 040-2011023324 349 20 20 040-2011023325 350 20 21 040-2011023326 351 20 22 040-2011023327 352 20 23 040-2011023328 353 21 1 040-2011023329 354 21 2 040-2011023330 355 21 3 040-2011023331 356 21 4 040-2011023332 357 21 5 040-2011023333 358 21 6 040-2011023334 359 21 7 040-2011023335 360 21 8 040-2011023336 361 21 9 040-2011023337 362 21 10 040-2011023338 363 21 11 040-2011023339 364 21 12 040-2011023340 365 21 13 040-2011023341 366 21 14 040-2011023342 367 21 15 040-2011023343 368 21 16 040-2011023344 369 21 17 040-2011023345 370 21 18 040-2011023346 371 21 19 040-2011023347 372 21 20 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