BIR Ruling No. 440-15

December 29, 2015 BIR RULING NO. 440-15 RA 7279; BIR Ruling No. 473-2014 Verzontal Builders, Inc. Bagumbayan, Daraga, Albay Attention: Dennis G. Macandog Gentlemen : This refers to the letter of Atty. Sinforoso R. Pagunsan, Chief of Staff of the Office of the General Manager of National Housing Authority (NHA) dated November 5, 2014 requesting issuance of Certificate of Tax Exemption for the Baculin Housing Project located at Brgy. Baculin, Baganga, Davao Oriental pursuant to Republic Act (R.A.) No. 7279, otherwise known as the "Urban Development and Housing Act of 1992". ATICcS Documents submitted show that Dennis G. Macandog, married to Kay Given P. Macandog and Verzontal Builders, Inc. (hereinafter referred to as Landowners) are the registered owners of parcels of land covered by four (4) Original/Transfer Certificates of Title (OCT/TCT) located at Brgy. Baculin, Baganga, Davao Oriental, to wit: Landowners Title Area (sq.m.) Dennis G. Macandog, married to Kay Given P. OCT No. P-37560 9,209 Macandog Dennis G. Macandog, married to Kay Given P. OCT No. P-37559 15,484 Macandog Dennis G. Macandog, married to Kay Given P. OCT No. P-37558 40,702 Macandog Verzontal Builders, Inc. TCT No. T-55538 21,018 Total Area 86,413 ====== all issued by the Registry of Deeds for the Province of Davao Oriental. Deeds of Absolute of Sale were executed by and between the landowners and the NHA, whereby the landowners transferred and conveyed the above mentioned properties, to wit: Date of Deed of Consideration Landowners Absolute Sale Title (PhP) Dennis G. Macandog, married February 28, 2014 OCT No. P-37560, 97,350,000.00 to Kay Given P. Macandog OCT No. P-37559 & OCT No. P-37558 Verzontal Builders, Inc. February 28, 2014 TCT No. T-55538 25,300,000.00 On March 3, 2014, a Contract Agreement was executed by and between Verzontal Builders, Inc. (TIN 431-145-493-000) and Baculin Homeowners' Association, Inc.,a homeowner's organization registered with the Housing and Land Use Regulatory Board (HLURB),whereby Verzontal Builders, Inc. offered its services to the qualified families who are members of Baculin Homeowners' Association, Inc. by delivering 887 developed homelots and completed housing units under the TS Pablo Rehabilitation Plan (PRP). The purchased developed lots and completed housing units shall be financed through the Community Initiative Approach Program (CIAP) of the NHA for Two Hundred Twenty Thousand Pesos (P220,000.00) for every developed lot and completed housing unit per family. Moreover, on April 2, 2014, a Memorandum of Agreement 1 (MOA) on the NHA's acquisition of developed lots with completed housing units was executed by and among, Verzontal Builders, Inc.,as the landowner/developer, Baculin Homeowners' Association, Inc.,as the beneficiaries, 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 Baculin Homeowners' Association, Inc. shall be provided by the NHA with a financial grant under the TSPRP through the 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. TIADCc On May 8, 2014, Verzontal Builders, Inc. and the NHA executed a Deed of Absolute Sale whereby the former, transferred and conveyed Eight Hundred Eighty Seven (887) developed lots with an aggregate area of Eighty Six Thousand Four Hundred Thirteen square meters (86,413 sq.m.) covered by OCT Nos. P-37560, 4 P-37559, 5 P-37558, 6 and T-55538 7 to NHA at an agreed price of Ninety Seven Million Five Hundred Seventy Thousand Pesos (P97,570,000.00). 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; (3) Value-added tax for the project contractor concerned;" 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 Sale by the Landowners to NHA of OCT Nos. P-37560, P-37559, P-37558 and TCT No. T-55538 The owner of the raw land is exempt from the payment of capital gains tax or the withholding tax under Revenue Regulations No. 2-98, as amended, on the conveyance of the parcel of land for use in the aforesaid socialized housing project. (BIR Ruling No. 473-2014 dated November 24, 2014) Accordingly, the sale by the landowners to NHA of the subject properties covered by OCT Nos. P-37560, P-37559, P-37558 and TCT No. T-55538 with an aggregate area of 86,413 sq.m. is exempt from the payment of capital gains tax imposed under Sec. 24 (D) of the Tax Code of 1997, as amended or creditable withholding tax under Revenue Regulations No. 2-98, as amended. 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 the landowners to NHA of the subject properties covered by OCT Nos. P-37560, P-37559, P-37558 and TCT No. T-55538 with an aggregate area of 86,413 sq.m., is, likewise, exempt from the payment of documentary stamp tax under Section 196 of the Tax Code of 1997, as amended. (BIR Ruling No. 473-2014 dated November 24, 2014) SDAaTC Upon application for exemption, a lien on the titles of the land shall be annotated by the Register of Deeds having jurisdiction over the properties, 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 requirement provided under RMO 15-2003. Transaction between Verzontal Builders, Inc. and NHA The developer of properties who sell its properties for use in a socialized housing project are exempt from the payment of project-related income taxes. Such being the case, the sale of Verzontal Builders, Inc. to NHA of 887 developed lots on the 86,413 sq.m. of the subject properties is exempt from the capital gains tax, 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. 473-2014 dated November 24, 2014) 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 Verzontal Builders, Inc. to NHA of 887 developed lots on the 86,413 sq.m. of the subject properties is concerned, is likewise exempt from documentary stamp tax imposed under Section 196 of the Tax Code of 1997, as amended. (BIR Ruling No. 473-2014 dated November 24, 2014) Pursuant to Section 20 (d) (3) of RA 7279, the transfer/sale by Verzontal Builders, Inc. 887 developed lots on the 86,413 sq.m. of the subject properties in favor of NHA shall be exempt from VAT. However, its purchases of goods/articles shall be subject to VAT, even if the said purchases are to be used for the socialized housing project, since VAT is an indirect tax which can be passed on by the seller of the goods/services. Moreover, it shall be understood that Verzontal Builders, Inc. 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 Lists of Validated Names for NHA Baranggay Baculin 1. JUPITER SABANDAL/MARICEL GARAY SABANDAL 2. FELISA CAONG BOHOL/ROGELIO AMARES VERBA JR. 3. ANTONIO ADLAWAN LEMIT 4. SUELO HINATUAN/ENGINA EMAN HINATUAN 5. JOSE MANTI SABANDAL 6. HILANA RULE RINCONADA 7. ESPIRINGION VILLANUEVA/IRENIA AWA VILLANUEVA 8. HERMINIO BOHOL APIQUE 9. ARNOLFO DUNGGA SINGOC/ROSALINA SINYAGAN PALACIO 10. MARITES MORALES DANDAN/MARLON AHOS APEQUE 11. JACKILYN ARDOL MUSTAL/ZALDY TAODIR DAPLIN 12. MARIBETH CERVANTES/WALDIN CALIG-ONAN AGUILON 13. BOYET TAGHOY CABERTE/JOSIE MACEDA CABERTE 14. PAELITA FERNANDEZ VILLACARLOS 15. VICTORIA OCBA BARON 16. LIZA CALIG-ONAN AGUILON/DOMINGO PLAZA AGUILON 17. ARCADIO SUBANG PEREGRINO 18. BONIFACIO CAONG BOHOL/EMILIA MULLIRSE BINAR 19. RUTH TRANQUILAN GRESONES/ALDRICH BLAS AGNER 20. JOEL SERDAN SIGNO/JOANA CORDERO TUMINEZ 21. LAURA PELIGRINO ISULIN 22. MARIA FLORDELIZA PLACENCIA MAGLANA 23. PANTALEON AJOS MANUG/GLADYS AMPER MANUG 24. JOEL MANTE PALCONE/CRISTINA MAGLANA 25. ADELAIDA PACIO PESCANTE 26. PACIANA HAMETO SAMONTE/SASIMO TIMON CIFRA 27. ELISA LANGCUYAN AHOS/FACUNDO CABILAO MANOG 28. CAROLYN AGUILON DOLDOL/ELMAR ESTOPIA MASUDOG 29. NATIVIDAD CASANO BOHOL 30. LEONCIO LOPEZ FERNANDEZ 31. REGULUS DUMINGUEZ ABRAHAN JR./MARY ANNE GUDMALIN CASTAARES 32. TEODORO BOHOL APIQUE 33. BENJAMIN CAONG BOHOL SR./MANOLITA CASONO BOHOL 34. VIRGINIA LANEBA MANLANGIT 35. JACINTO PONGGARON ANDOY/LELIOSA DIOSNO APORBO 36. JEFFREY LARIAS SAMONTE/MELONA AJOS APIQUE 37. LUZFIMAR ACDOG VASQUEZ 38. CARLITO NASTOR UNTOA/ROSEVE LANSADERAS BAROT 39. GLORIA LINEHAN HERMOHINO/ROMULO ANDO BIOJON 40. MERDO AHOS MANOG 41. FELOMINA VILLACARLOS GARCIA/WILLIAM GONZALES TOROBA 42. LOLITA LANCIAN VELLEJO 43. BENVINIDO CORRO SUSON/EDITA CRISTINO SIBLOS 44. PORFERIO GENARO COLONIA/FELIPA CRODUA PLAZOS 45. LINDA IGNACIO ESTRADA 46. MARILYN COMMON AVELDA/RONNIE MANOS LIMIT 47. ANDRA DONATO IBANEZ/JOVENCIO SILVIN JONAS 48. CEFERINO MANUAWAN BARREDA/ADVENCULA BERNALDES DONATO 49. ANIXES AGUILON CHING/WILMA BAUTISTA AHOS 50. HERMENIO C. ANDAMON 51. APOLINARIO CAONG BOHOL/FELOMINA SANGCO MOSO 52. STEVE MASO BOHOL/NILMA MANTE PALCONE 53. CONCORDIA BULABOG BANDA/EFRAN GALANIDA GALAGAR 54. DEIJAY QUINATANA CAMILLOTES/LICEL SAMONTE ARGUILLES 55. PEDRO DRAMA POLBO 56. TELESFORO SICARO LIMIT/ARAMERRIE PONTILLAS OLANG 57. NORAFE PILONG CORODVA/JURIS SANGO COLINA 58. DANILO MARTINEZ JOVITA 59. EDEL CLAVE ROJAS/HARINA MAULANA HAWANI 60. ANGELITO MALDO SOLOMON/SUSAN UNGAB RIVERO 61. VELMOR ESTALANE BANDIBAS/MARICEL MOZO BOHOL 62. HERMES PRADO SONES/CONSTANCIA GATAB TRANQUILAN 63. RENATO CANIANA OMAMBAK/ELVISA SOLASOLA CASILAO 64. AMELITA PESCANTE SARRAGA/ROLLY LUBRIO NAVARRO 65. ROBERTO ROQUEZ CAPILITAN/SOPHIA CABARDO COREA 66. SILVESTRE CATSU ANDAMON 67. FRANCIS CASIPONG MOZO/PERLITA ARENAS BAJUYO 68. EDIL HAWANI TROJAS JR. 69. NELO DELCAMPO PAGADUAN/CONCHITA ORELLANIDA LICO 70. CRISTINO MALUBAY ALBILDA/ADELAIDA SADINO CAMARINES 71. JIMMY LOTIBA UDTOJAN 72. ELY MANTE REPANGUE/SHEILA ADLAWAN GARCIA 73. MAUTINTA CARCA PLEOS/TEMMISTOKLLO TUSALI PLEOS 74. ENOPRISINA COREA PEJE/VECINTE POSPEROS PEJE 75. ERUM SAY-IN MAULANA 76. ELENA EBALDES PLEOS/EXOPERIO ROSAL PLEOS 77. DIOSCORA NAVARRO CATAAREZ/NONATO VELLESAS CASTAAREZ 78. VICTORIA AGUILON CABATLAO/GEORGE PALMERA CABRERA 79. CONCORDION ROSELIO MANTIQUILLA/BENIDA OCBA BARON 80. LANDINA BALAO BADANG/ANASTACIO JABAGAT PANDILL 81. NEMALITA AGUIMOD MANDO/ROGELIO SINGOC DELA CRUZ 82. DHENICEL BADANG PANDILI 83. PERLACEL RAEPANGUE MOSINO/ELEODORO GUSILA MOSINO 84. CESARIO VILLAMERO VILLARIN/ADELYN ANINO BUO 85. GUDILIA CAONG BOHL/MAYON ARA SY-IN 86. MADELYN VERAS MANGIN/APOLONIO EMAN HINAUTAN 87. CARMELITO BULABOG BANDA/JULMA PAKILAN DIALA 88. MAXIMO PEDROS CORDOVA 89. AVELINO ROBLEDO GONZAGA/VIRGINIA SERDAN GONZALES 90. ENECITA CALSA MEJARES/SILVESTRE DAPAL MEJARES SR. 91. RICARDO SERDAN/ELMA BOHOL SERDAN 92. ROMELITO MILLAN/ERLINDA CORPUZ MILLAN 93. DOMINADOR CUANAN ASUGUE 94. MAURICIA BAGWASAN GRISONES 95. LAZARIO BAUTISTA CALIG-ONAN/EMELYN MILLAN CALIG-ONAN 96. ARTEMIO VILLAFLOR BAGWASAN/CELSA FONTILLAS BAGWASAN 97. ISIDORIA ADORABLE BAGWASAN/ANTONIO VILLAFLOR BAGAWASAN 98. CRIS RECITAS CALIG-ONAN/MARITES PEKYOS CALIG-ONAN 99. ERMINIO PONGARON RENCONADA 100. JIMMY PONGARON/JONEY IGNACIO PONGARON 101. ORLINA TIV KUIZON 102. FRANCISCO CAGAS ACEBES/ROSALINDA BARCELON MONARES 103. ROY CATIPAY TOLEDANO/SHEILA COYME 104. JUAN ENDAYA ESTREMIRA 105. ROWENA APIQUE SINDO/FLORECITO DULSA ILOREA 106. SERGIA BOHOL APIQUE MANTE/FORTUNATO LAMAMILAO MANTE 107. REGULUZ DAG ABRAHAM SR./VIOLE MANUG DOMINGO 108. RIGIE ABUAN MABISCO/ELVIRA NASTOR IGNACIO 109. FELIPE CAINDOY MACEDA/PERIA BALAWIS PANAL 110. LAURO VILLACARLOS JULAMA/ROSITA DONATO FRANCISCO 111. GENARO BELLEJAS CASTANARES/CELIA EPE GODMALEN 112. EVA GODMALLIN CASTANARES/JESAR SALOS SABANDAL 113. VILMA SALVANA LLESIS/ROMEO GONZALES SERDAN 114. ELIZABETH BOHOL BUO/ABELARDO ANINO BUO 115. ANITA SABANDAL CORPUZ/MONTANO PONGARON CORPUZ 116. NELSON SAMONTE RULE/EVELYN BAGNOL MELO 117. RONALD APIQUE MAMTE/MARICEL BANDAYANON BAROT 118. MARVIN AJOS APIQUE 119. ROMY LARIOS SAMONTE/GRACE LOYOLA BOHOL 120. AMELIA LANZADERAS BUO/MIGUEL SAMONTE MARGIN 121. GLENDA QUINTANA CAMILLOTES/FEDELLINO ESTOMO JUNIO 122. SULPICIA HOMIDO ESTOMO 123. ROGELIO ONIOT CUBERO/CONCHITA LAGUMBAY 124. ROGELIO TABILLINO MALINAO/ZOSIMA LANZADERAS 125. PEPE LAROGA COSAL/MARCIANA CLAVE 126. LORETA MORILLO DUBAL 127. ANALYN SIGNO ABARCA/RONILO BINANGNANG ABARCA 128. ALFREDO RULE/JULIANA RULE 129. JEMART/LINNIE CORDOVA 130. MOHAJEL/JONAIDA SAHIPA 131. JERMY BANTAYAN BABASOL/GLEN FRANCES ESCASINAS CUTAMORA 132. DAMIANO DIMANTE REPANGUE/PAPINIANA LAMANILAO MANTE 133. ALI ALEODAG PLAZA/GRACE CABAHUG TAGADLAD 134. RENE LOTIBA UDTOHAN/ANABEL BIBAT GRACIA 135. HENRY FONTILLAS OLANG/BEBIANA ORCULLO BULABULA 136. LAURENCE NAZARENO OLANG/CHESSEL LIBRANZA AQULT 137. LUCKY JAY AGNER LAGBAS/ASHLEY JANE DULLIGUEZ VILLAQUEZ 138. MELCH SINDO CIFRA/LIBRADO ABANSA ALBRACIN JR. 139. JOSEPEHER RESITAS CALIGONAN/ROSAMAR TISADO NAUPAN 140. MELINA ARCENAS QUIROY/CARMELO BERO CEBUCO SR. 141. GREGORIA BORJA PEJAN 142. RISH TRESIOMA SARSONA/RONALD BERGANTE DELA PENA 143. ELVIE PESCANTE ELLAZO/GEOVANNIE MONGCAS SINGOC 144. FRANROSE ACEBES AGAS/IGNACIO MALINAO EBRANO 145. EMMANUEL MANDAWE DONGA/CANDELARIA BOHOL GARAY 146. JOHN PAUL IBANEZ SAGANG 147. FE OCBA BARON/WILLYJADO DELA VEGA COSUEGRA 148. ALEXANDER CABRIADOS REPANGUE JR./LEVY PINGAO MACAMPAO 149. ARHASIMMAULANA IBRAHIM/ANALYN CUBERO IBANEZ 150. BONIFACIO PLAZOS COLONIA/MARILYN VILLACARLOS CAIRO 151. ROGELIO POLOMARES CORNETO/MILLAGROS PESCANTE MARTOS 152. ALEX OCBA DE LEON/ROSALINDA IMBOTGADO MIANO 153. GIZELLE LACAMBRA MARTIS/VANZERALD REPANGUE MOSINO 154. RACHEL LACAMBRA MARTOS/GLENN LANUZA ABABON 155. EDGARDO OCBA DE LEON/MARILOU CAMPLLANAN PAMA 156. LLOYD SALUPER MENDOZA/HONEYLHYN MHEA SUSON MANTALA 157. EDUARDO ENEON DE ELON 158. ELIZARDO MACLAY MEJARES/REGULA TINKANG AGAN 159. EDDIE MAPANO BAGUIO/CARMELITA OCBA BARON 160. EDRIN SIBLOS SUSON/MADELYN COMON ALBELDA 161. SANTOS ANDO HAPITAN/RELLY BAGWAS SALACOB 162. RAMIL MARTOS CORNETO/MAISAN ABALLE PANDILING 163. NAIVE ABRAHAN BAGAY/JORNAR MANTE REPANGUE 164. JENIFFER MOSO BOHOL/JOSEPHINE SIGNO NAVARRO 165. CANDELARIA QUIETA ALABA/DANILO YBANEZ PAHAMUTANG 166. JUANITO BAGUMBA DELA CRUZ/RICHEL BARELS ABRAHAN 167. RENANTE BEJENIA CASTANARES/SHEILA MAE BAUTISTA PALACIO 168. GISCEL DONATO BARREDA/LUCITO TOROBIO AQUILON JR. 169. ROSALIE AVE PATEROS/REMEGILDO ORILLO IGNACIO 170. LITO/BERNADETH DEALA 171. MARCELO/LOIDA DIALA 172. LEVY MANUG IBANEZ 173. TEODORO I. DOMINGUITO 174. NONITO G. DELOS ARCOS 175. RONITO J. SICAD/ANALIZA B. BONGALAN 176. PRECSILLANO P. MARTINEZ/SOCORO S. DOMINGUEZ 177. CARLOS BEJERNIA GALINDO 178. JAMIL DIALA ABDU/SITTI ASNAN TAUSUNG 179. NOEL DEL CAMPO PAGADUAN/MELONA MALINTAD AGUILLON 180. PABLITO REYES GAYUMA SR./MARIA GATAB PARAGUIRE 181. REGELIO BOHOL VESBA JR./DANGDANG MOKNANE 182. CAHRLITO VILLEGAS RECITSA/LORNA STALLANI 183. SAMUEL LANABAN SIANO/ROSEMARIE SELBOSA GERMOGINO 184. ERASTO MORILLO DUBAL JR./REMEGLA GUIWAN PALMA GIL 185. MICHEAL CELIS PARAGUIRE/CORAZON ARIZA SABANDAL 186. MARISSA MOSO BOHOL/JEFFREY GAMAYON 187. WILLIAM JALA AMALON/JOVELYN MANID SERDAN 188. LOLITA JUANIE MALUBAY/JUSTINO CANDUA ALBELDA 189. ROSELYN DAMIAN SELAGIORA/ZALDY DELOS SANTOS VILLOSILLO 190. SHEILA ANN PARAGSA NIAGA/MICHAEL LAMBAK MARPE 191. GEMMA LOPEZ ALASTRA/JOSEPH SANGKO MOZO 192. NELLY MAGAAN MAKILING/MERCON LIMIT CAMARILLE 193. MERLINA SECCARO LIMIT/DANIEL UGCALAN CAMARILLO 194. ARNULFO LORETO VALENZONA/MINERVA LALDO SOLOMON 195. RICHARD UGSUD ELICOT/JULIET PARAGSA NIAGA 196. FORTUNATO ROQUEZ CAPILITAN 197. ELPELDIO MANTI SENDO/EEMRINCIANA SECARO LIMIT 198. ROBERT AMLDO SOLOMON 199. JAIME GUTIERREZ ABENIER/ANA APACANON LUREJAS 200. WENIFREDO ABRASALDO ESTREMERA 201. ARISTO CAHAR ANDOY/MARYCRIS DAMIAN SELAGIORA 202. ALEJANDRO RESFESCIA CAPILITAN 203. ROBERTO MALDO SOLOMON JR./MARIVIC BERTUDAZO CORPUZ 204. EMMA LOBETANIA ASIGRADO/MELVIN ABRASALDO ESTREMERA 205. JENITA QUINTANA CAMILIOTES 206. PURIFICASION TARONG RALIDA/FLORINTINO PALCONI MAGLANA 207. BEVINA SANGO MOSO/PEDRO BAGAY VILLANUEVA 208. LORENA LANZADERAS ABADA/FERDENANA LANABAN OLANG 209. ROSE COREA CAPILITAN/NELBERT LAMOY ORDONEZ 210. MARYCRIS BARCOS SANTIPONG/SAMSON SIGNO LANABAN 211. LOPECINO LANCIAN TIMBANCAYA/LEDESMA GUIWAN NAZARENO 212. NODEN CAMELLOTES ABRASALDO 213. DANTE VALLEJO MASAUDING 214. PIO PAMAOS CALSA/JECITA QUINTANA CAMELLOTES 215. VALENTINE ANORAS BANGATE/MYRIA COREA PLENOS 216. JOHN MARK FLORINDO IGNACIO/GRACE CHEL BULAMBOT VEROY 217. NATIVIDAD LIMAS ORTIZ 218. SALVADOR AZUKI BERNADEZ/MARILYN ORTIZ MACEDA 219. ROMEL COREA CAPILITAN/DIANA ROSS PURAZO TELEN 220. NILBA MASAUDING DOMONGUITO/ERWIN GUIDON 221. AIZA IBANEZ DIANSAY/JUNREY PALCONE PONGARON 222. JUANITA PABAS CAPILITAN 223. JUANITO MALINTAD AGUILON/LORNA CORDOVA AGUILON 224. SHARON BOOC TULINGAN/BERNARDO BINANGNANG TULINGIN SR. 225. ANITA RENCOSA BOLAMBOT 226. LUCIANO CASIPONG LANOY 227. FLORENCE SERDAN NAQUE/RODRIGO CAGASAN NAGUE 228. VIVIANA MACEDA BERDOS/ROLANDO NAVARO BERDOS 229. CRIS TRANQUILLAN CASTANARES/WILLY BULAMBOT VEROY 230. JOYCE CASTANARES ESTRADA/REX GALANTO ESTRADA 231. UNELLE AMPONG UDTOHAN/ANTONIO LOTIBA 232. HERCOLANO SARABLA SARRAGA/ANUSACION ABELLO PISCANTE 233. ELVIS NASTOR IGNACIO/DELMAROS LIMBING SALASAR 234. MYLENE PILONG POQUITA/HERCULANO SARREGA JR. 235. BRYAN CABREADAS REPANGUE/EVANGELINE ADJAD CELBUANA 236. JENELYN AGUILON MANCHING/ROBERT ASOQUE MANCHING 237. CARAPUELA SINGOC DONATO/NESTOR BARLES 238. NANCY FERRANDO DONATO/GAUDENCIO OSEP DONATO 239. MELGIE SANGO VALLEJO/LAWENMORAZO PORGARES 240. ALI ALECDAG PLAZA/GRACE CABAHUG PLAZA 241. ROSELDAN VALLEJO ALFONSO/EUGENIO GUMOBAO MAMA 242. NENITA MANATAD HERDELIS 243. JENY RAMAN IBANEZ/ALBERTO PISCANTE SARRAGA 244. ROMEO CASTRO MEJARES/NORIE BERNANDES DANGI 245. KIMBERLY MICHELLE ARTIGO TORREON/KIM MANILAG 246. RAFAEL BADANG AMONCIO 247. ROGELIO BOHOL VERBA JR. /LUZVIMINDA CONTIMPLO JAVIER 248. WILBA PATEROS DALID 249. ARNOLD DIALA PETEROS/SORAIDA MAULANA SARVEDA 250. EVA RESTIPICAR AWA/EDGAR TEJANO CALIG-ONAN 251. GENEFIE VILLAVER CARESOSA/MIRVIN DONGA CARESOSA 252. JEANIE COSANO QUADRAGAL/RENE MORENO 253. JOY QUADRASAL AGUILON/EDWIN PLAZA AGUILON 254. JAIME CALIG-ONAN 255. LITA PLAZA AGUILON 256. ABDUL SAY-IN ARABE/MARILYN BAGIDO SAGIDAN 257. MAMERTO GARAY CASANO/JUDITH LANZADERAS LOZADAS 258. WILFREDO ABE PETEROS 259. AGAPITO ORILLOS IGNACIO/EVELYN PONGARON CORPUZ 260. NORMA TRANQUILLAN JALA/TEXAY ALMARA AMALON 261. JESUS ARLIGUIL ANTOJADO/GREGORIA LANZADERAS PANTOSA 262. ERMELINDA CALIG-ONAN SERDAN/CARLITO BOHOL SERDAN 263. PROSERFINA BACALSO ESPINOSA 264. HONEY EMAN HINAUTAN/ROLANDO PALCON HINAUTAN 265. VICENTE IBANEZ DEIMORO/JONALYN LUNA COMPAS 266. FAUSTO OLANG CLIAG-ONAN/JOSEFINA MANDAL RECITAS 267. JAIME LAMANILAO MANTI 268. SUSAN SENDO APORBO/IRONO JUANICO NUIZ 269. MERLITO RULE CORDOVA/VENGIE JUANIE BULAMGI 270. JONATHAN TABALBA MANGADLAO/ROSALITA BON VILLARIN 271. PETER LOYOLA BOHOL/MARIA LUZ TUSOY CAUBE 272. DORIE ALBARRACIN CALINAWAN/NILBERT IGNACIO LANZADERERAS 273. ALEJANDRO MERESENI JULAINE/MARILYN BOHOL SAY-IN 274. CANAFE SAY-IN ARABE/ABELAIDA LANZADERAS MANTE 275. JOVENCIO CAONG BOHOL/JULIANA CARINOSA LOYOLA 276. LEONISA LANZADERAS/ROELITO MILGO 277. MARCO POLO SAPINE MAGALLANO/CONCHITA GATAB SAURO 278. RAUL DIOSMA APORBO/VIRGINIA MANTE SINDO 279. LEALIZA SAMOYA YGAY/PENIEL PALUBON YGAY 280. ANTONINA GALANIDA SAMOYA/DOMINADOR CALSA SAMOYA 281. JONATHAN/WELLA BAGWASAN PETEROS 282. JIMMY/LUCY CARIAGA UBAT 283. DANILO/MARY JEAN BAGWASAN GRESONES 284. BERNATO/LEA BERNAT ALEJANDRIA 285. MANUEL/BARCELISA GARIAGA UBAT 286. ENECITO SAMONTA RULE/ADELA PANTUBA LANSADERAS 287. BERNABE SARVIDA VASQUEZ/LUCIA GUZMAN ACDOG 288. CRESENCIA CASILUM ATILANO/FRANCISCO CALIG-ONAN 289. MARIO BOHOL APEGA/CARMENCITA APORBO AHOS 290. LINA MALI MILLAN/JUNJUN ALABA 291. PRICILA CASANO QUADRASAL/ISABELO TRANQUILLAN QUADARSAL 292. ADA ANDO GRESONES/FRANCISCO BAGWASAN GRESONES 293. JOCELYN CALIG-ONAN BAGWASAN/PEDRO VILLAFLOR BAGWASAN 294. REXIE LINGGO EMAM-ASA/ROSALIE HINAUTAN EMAM-ASA 295. TESSIE BAGWASAN COS-COS/CELSO PETEROS COS-COS 296. MERLY PALONG CORDOVA/PEPE ABRAHAM CORDOVA 297. LINDA MAGAAN MAKILING 298. RICHARD MARCOS AGUINALDO/MARIBETH LIMTOT AGUINALDO 299. ESMERALDA RESTIPICAR/REGIE MOLLANEDA MAHOMOC 300. CRISANTO POKIRON HINAUTAN/DONA PETEROS 301. JULIETA BOKIRON HINAUTAN/CARLOS SOTTO HINAUTAN 302. RUDWENA ANTOJADO AGUILON/DAVID CALIG-ONAN AGUILUN 303. WENDELINA PETEROS ANTOJADO/RODRIGO ARTIGUE ANTOJADO 304. JONALD BAGWASAN PETEROS/ROSALYN REYES 305. ROLANDO MONTEZA RIVAS/VENUS DOYSABAS PAGUIDONGAN 306. CHE LOZADA SIRRA 307. REGIS/CALAMBA BOHOL 308. WILBERTO/VALENTINA DOBLAS PETEROS 309. HARIJA MAULANA 310. JULANA ALAW CADA-A/CARMELITO GALANIDA GALAGAR 311. CHERYL ARAB ESPINOZA/JULITO LANCIAN IBANEZ 312. MELVIE PESCANTE ELLAZO/DANILO ARANAS GUERGIO 313. SAMUEL IDANAS TEMARIO JR./CHARLIE AHOS GARCIA 314. THELMA LAO DIGAS/LLOYD ALLOCOD VILLAVERDE 315. ERNE CASIPONG MOZO/ROSITA APIQUE SINDO 316. ROSALYN BUO VILLAREN/JOSE GARAY SABANDAL 317. MELANIA INTOY FLORENDO/CEPRIANO RECITAS VARGAS 318. GEANIE GRESONES RAMOS/DANDY LOYOLA BOHOL 319. EMILY TOLENTINO ACEBIDO/OSCAR RESTIFICAR SINDO 320. JOCELYN OCBIAN UMILDA/JUMMAR BOHOL LOZADAS 321. JONNELYN SERDAN BAGUHIN/RECTO LAGIDONG TELEBES 322. MARIBEL LOYOLA BOHOL/RAYNALDO ROLL CONSUEGRA 323. EDWIN BACALSO ESPINOSA/MARYJANE TOWANI LANSADERAS 324. ELMER PAGADUAN ZABALA/MARILOU RAMOS YANA 325. LILIAN SIGNO NAVARRO/SONNY MIRAFLOR CARBONEL 326. GARRY C. PLENOS/MARILYN H. SOTEL 327. MECHELLE ALFONSO BELANO/BENIFER DONATO BARREDA 328. ANITA MANUG CAMINGUE 329. JOEL/AILYN RESTIFICAR 330. VIRGILLIO/NORA LANZADERAS 331. HAZZIL MAULANA 332. HERBERTO/WELMA ASOQUE 333. RAUL/ADELAIDA SAMOYA 334. DOMINADOR JR./JUDITH ASOQUE 335. EDGAR/ROCEL ELICOT MONSERATE 336. EMERSON/MONA RINCONADA 337. ROLAND D. MARTINEZ/EUFEMIA L. UDTOHAN 338. BEMBOY C. PEJE/ARCHIELUZ M. DENALDEZ 339. ROLANDO R. PALERO/MYRNA P. GAYOMA 340. CRISOS L. ODTOHAN/AIDA M. PEREGRENO 341. EDUARDO C. TIMBANCAYA/LAIZA C. ANDAMON 342. GIOVANNI B. ANDAMON/MITCHELYN DELA TORRE 343. BERNARDO ABAPO/CRISTINA CORPUZ 344. ELMER A. TRANQUILLAN/ANALYN C. IGNACIO 345. ARTEMIO/JENNE CORDOVA 346. ERNESTO P. RINCONADA/ELMO C. ANDAMON 347. RAMIL BEJENIA/REBECCA SALAZAR BUCHAN 348. SALLY RAVELO MANLIGOY/EDITO ANDO JAPITAN 349. ARMEN GARAY OMAMBAC/LEVY DUNGUS PONTILLAS 350. REMLANIA ORELLO IGNACIO/MARICRIS VELLACARLOS PESCANTE 351. LUCERIO MARTECIANO NONONG/HERMINIA DALIDA AROSA 352. JOSEPH MORILLO DUBAL/LOIDA ALCANTARA ACOSTA 353. GABRIEL MACLAY COBALES 354. ALEXANDER SECARRO LEMIT/ANGELINA MONTES ROMERO 355. BENJAMIN RANERA AGARRADO SR./CALMINDA MORATA CARIEDA 356. ANTHONY CALVE ANCOSAN/HANNAH CAMIDA PAGARADA 357. NELLY MANTE PALCONI 358. SONIA NABONGIS LANZADERAS/VERGILIO CORPORAL PALCONI 359. MARIVIC DOBDOBAN PUSARRAS/ESTILITO MOSO BOHOL 360. EVELYN MAANIB LAMBAC/ARDEL PARAGSA NIAGA 361. CAROLINE MAPAYO ROJALDO/FEBEMOE PARAGSA NILAGA 362. HAPPIE ALMONTEROS NAZARENO/RENALDO SOLIS GARCIA 363. CELSO MANYTAY IBANEZ/JOCELYN MONTE PALCONI 364. FERNANDO ESTORIO JUNIO/VIVIAN BAUTISTA RAMOS 365. NORELITO SEGRIO NAVARRO/RUVELYN GUARTEL ANDO 366. MICHAEL SIGNO NAVARRO/MARIALYN ESCOBIA ERENIO 367. BURGY GUDMALIN BULAMBOT 368. CONCORDIO LOPUZ CASICAS/JANET CAPILITAN CASICAS 369. ROSITA PALINGCOP BISAGIS 370. EDOREE MALUBAY ALBELDA/DANTES NODA APUES 371. TRIPOLE ACIDO BANOC/MERELYN ROMERO BANOC 372. ALFREDO JAMAQUILAN ANTHONY/ROSELLE RULE 373. ROMELYN RULE TRANQUILLAN/ROMEO ANDAMON TRANQUILLAN 374. ANA RHEA MAKILING AGUILON/ARVIN YU AGUILON 375. ROGELIO ABEQUEBEL ENGUIG/LEONORA ETAK 376. ALICEL AGNER AGUIRAN 377. ROSITA MALAQUE MARAGANAS 378. JEOL GONZALES CERDAN/JOCELYN ALCANTARA 379. JENNIFER LAYUPAN FERRER/FERDINAND VILON IBANEZ 380. JEWEL MAE FONTILLAS LORETO/JAKE SENAL CASANGYAW 381. ALEJANDRO JUNE IBANES JR. 382. MELBERT EISCANTE ELIASO 383. ROWENA PORLARES MANGADLAO/GEOVANIE MANGADLAO 384. AVITA LANZADERAS CORIA/BONIFACIO NERVES 385. WARLITA SAIZ CABRIADAS/ALEXANDER MANDI REPANGUE 386. JUNLEY AGOY BATANSELA/CHERELYN FERRANDO ESPEROTO 387. ARCENIA CATSO ANDAMON/PORPILLO BAGAY PENANEREVA 388. ROEL YOBOC DABEDRA/ROMELYN MARCOS CORHETO 389. MARIBEL MONTEZA MALUBAY/DENNIS ALBA 390. DIOSDADA BAGWASAN LANZADERAS/NEJUMIAS THANE LANZADERAS 391. ARNEL RESTIFICAR RENTORADA/INA PETAO CATULONG 392. CONSTANCIO BOHOL SERDAN/MARIA CORAZON ESTREMERA SERDAN 393. NITA CALIG-ONAN AGUILON 394. MARY ANN CERVANTES GRESONES/JOSEPH BAGWASAN GRESONES 395. SALVACION GEVANA AWA/REGIE PLAZA AWA 396. JULIUS RESTIFICAR GRESONES/GENEVE SERENO 397. ALMA BAGWASAN PETEROS 398. HELEN COSCOS AGUILON/EDMONDO CALIG-ONAN AGUILON 399. ROSE ANN TIMBANCAYA/JAIME CERVANTES LINASA 400. DARWIN MALACHICO GALGAO/JONELYN CORPUZ IGNACIO 401. PALERMO ROLIDA PALERO 402. JOMAR BOHOL SAY-IN/CLARIBEL MAGAN SAYOSA 403. ROSANNA MAGWASAN RESTIPICAR/OSCAR MANTI SINDO 404. PATERNO CALSA BACALSO/CARLOSA VELLAGAS RECITAS 405. LEONORA RECITAS VARGAS/REX CALSA BACALSO 406. EVANGELINE GONZALES SERDAN/PROPETISO MANTE BAGUHIN 407. ALMA BAROT OGALDE/ARVIN MAGAAN OGALDE 408. RITCHIE INDANSO CABILINGGA/GRISELDO LANZADERAS ANTOJADO 409. PABLITO BOHOL APEQUE 410. MITCHELLE BAUTISTA CALIGONAN/MARCO MEDINA 411. ROGER MANDAL RECITAS/LEONORA PONGARON ANDOY 412. CHERYL MORALES LAMELA/REYDEN GARCIA FERNANDEZ 413. ALBERT BAGWASAN LANZADERAS/CHAREVIE ALBIA CABRERA 414. ROMEO BOHOL GARAY/ROSELYN ARENO SAMONTE 415. BERNARD TRANQUILAN BACALSO/LEONORA RESTIFICAR SINDO 416. JEMIAS BAGWASAN LANZADERAS JR./JOCELYN RUIZ CORDOVA 417. MACARIO BOHOL ASOQUE/CHERILYN CANPONTROL AWA 418. ROLDAN BANAGASO SABELLANO/JOAN BOHOL RULE 419. DOMINADOR MARTINEZ ASOQUE JR./MANUELA VENTURA SERATA 420. NOEL HERAY LAO/JASMIN BOHOL SAY-IN 421. JOEL ESTRADA VILLALUBOS/DENDA SAY-IN ARABE 422. JINGSON BOHOL SAY-IN/JOSET ROSGURO ALBARRACIN 423. DANNY SAY-IN/ESTILA IGNACIO 424. JOZEN CORPUZ IGNACIO JR./ANGELINE PLAZA ABARQUE 425. RHODORA SAMOYA CASANO/LINDLEY IBANEZ CASANO 426. JOSE CALSA BACALSO/NEMFA RULE BACALSO 427. SILVESTRE CALSA MEJARES JR./JOSEPHINE CADOMA MEJARES 428. ANASTICA TUWANI LANZADERAS 429. EMILDA SAMUYA LOZADAS/JAIME LANZADERAS LOZADAS 430. RUFINO DADO ABADA/MACARIA LANZADERAS ABADA 431. FELIPA LARIOS SAMONTE/EUSEBIO JAMITO SAMONTE 432. AURORA MONTEZA RIVAS/CELEDONIA PINGGOL RIVAS 433. ASARINAS CALAMBA BOHOL/HILDA CAMILE BOHOL 434. ALEJA RULE CARTEN/ALFREDO MILASCO CARTEN 435. ETHELMARK DOMICILLO BOHOL/GEMMA RENCONADA BOHOL 436. RAMIL GARAY ABAPO 437. BALLEY BACALSO PAULANA/ELIZABETH LANZADERAS PAULANA 438. WENDELINA MILLAN SANTESAS 439. CRISTOPHER/JESEBELL BAGWASAN PETEROS 440. REYNALDO/JULIANITA BOHOL RULE 441. MARIANO/ROWENA APORABLE BAGWASAN 442. BOBBY/NORAFE APORABLE BAGWASAN 443. JULIAN/ANITA DONGA BAUTISTA 444. NELSON/VILMA QUARTERON PETEROS 445. JEOVANIE APORBO ANDOY/MARJORIE RODRIGO BALDERAS 446. LEONARDO RULE RINCONADA/ELMA GORDON MACEDA 447. REIL DAPIDRAN DELMORO/DOVIE JEAN CASTANARES NAVARRO 448. MARIBETH YBANEZ DELMORO/FLORO RECITAS PATIGA 449. RICHARD CORPUZ PACIFICO SR./JOEMA SINDO APORBO 450. WILFREDO DIALA PETEROS/GINA CARMAO TUBA 451. MARK APORBO TICONG/MARIA LUZ CASILUM CALIG-ONAN 452. EDMUNDO CASANO BOHOL SR./JOVY VALERIA SALINAS 453. CHRISTIAN LOVETO PAQUIDONGAN/SAMUEL SAMONTE RULE 454. MARICO RULE CORPUZ/ALICE BANDAYANON GUMOBAO 455. KAREN MAE LOREJAS ABENIR/ROLAND PALACIO SINGOC 456. YHELEN VENEAR BOHOL/ROMEO CARPENTEROS IBANEZ 457. PHILIP ODTOJAN LANZADERAS/RODA VANROYEN GUILLEN 458. CHERYL ESTILANE RECITAS/SERIAL BOHOL SAY-IN 459. ADELA LANZADERAS MANTE 460. WIAB SAY-IN ARAB 461. GENELITO GARAY ABAJOL/MARY GRACE CERVANTES LINASA 462. MERLO LARIOS SAMONTE/JULIET PENAS 463. RONIE TAPIC CANILLO 464. ELORDE PONGARON RINCIONADA/EMILITA CORDOVA 465. ELIZAKLE ABE PETEROS/LEILA AYAAY PETEROS 466. INDAYLINDA ABE PETEROS 467. JAIME MEGARBIYO LINASA/ESTER CERVANTES LINASA 468. JOEL BAGWASAN PETEROS/ANALYN PINGAO PETEROS 469. JOVIE MAHOMOK LUBRIO/JOMAR SERDAN LUBRIO 470. NOEL RIVERA VILLANUEVA/MARISOL ESTALANE BOHOL 471. IRISPHER RIVERA VILLANUEVA/BARTOLOME PLAZA AGUILLON 472. MARYGRACE MAULANA TADEOTE/SAMSON MENDOZA 473. MERIAM YBANEZ PLAZA/RECHIE LARIOS SAMONTE 474. ANACITA MONTEZA RIVAS/JOSEPH MATING HERMOGENO 475. RICARDO ROSALES MAGBANUA/NELLY RULE CORDOVA 476. MARILOU RECITAS RULE/RITO SERDAN LUBRIO 477. LOCITO SOTTO HINAUTAN 478. NENITA LANZADERAS PETEROS 479. SORPECIO CALAMBA BOHOL/CATALINA EDURECE BOHOL 480. ALVIN/MA. JESSIE LANZADERAS BAROT 481. DANILO/AMELITA TUAN LANZADERAS 482. ROLAND/MARITES MOLLANEDA MAHUMOK 483. EMILLIO/ROSEMARIE PONGARON RINCONADA 484. PHILIP/ELVIE GALANEDA SAMOYA 485. ESTRELLA SERDAN BOHOL/BENVINIDO LANZADERAS LOZADES 486. JOESEIL VARGAS BACALSO/RIELGEL CACANOG 487. JULIETA SALANTAY CABALLIS/ELBERT PESCANTE ELLAZO 488. JANALYN CATAGASAN ABADO/KENNETH FAER MALUBAY CERNAL 489. ARTEMIO JR./EDNA BAGWASAN 490. MARVIN/FELDA BOHOL 491. PORCOPIO/ANITA MONSERATE 492. ARIEL GUIWAN/ERSAL BOHOL 493. ANTONIO/ROSALINDA LUBRIO 494. WENNIE/ROSELIENE M. ONTEZA 495. MARIA IRENE PALCONE PONGARON/JONIE IGNACIO PONGARON 496. AILYN SIGNO BAGASO/CRISTOPHER ORDANIZA BAGASO 497. JENNIE SIGNO ORDANIZA/EDWIN LANOY ORDANIZA 498. LUZVIMINDA ESTRAMERA PARAGUERE/MERLITO CELES PARAGUIRE 499. JULIENIETA HABANA MORILLO/ EMERIANO SERDAN SIGNO 500. MERRY ANNE MONOPOLUO/JOEL MORILLO DUBAL 501. CIRELENO MONTEZA RIVAS/AGRIFINA BAUTISTA 502. DANIEL BACALSO ESPINOSA/ELMA VERBA SAMOYA 503. REA CANOY MARCELLANA/NICARTER BANTAYAN BABASOL 504. DIONISIO LIGTAS EVALDEZ/SULPICIA LOPOZ SALOS 505. ALICIA QUINOP CATALUNA/NESTOR GLORIA CATALUNA 506. SOFRONIO ALFONSO BACACA/JEANETH LOYOLA BOHOL 507. DAHLIA LAMPING TANGGAPA/MAD BOHOL SAY-IN 508. PROCULO ABRAHAN COLAS/MARILYN BONGGOT BAGWASAN 509. METCHIE MANLANGIT ROBEILA/HARLY MANDAWE PINGGOL 510. DIONESIO VALLEJO LAGBAS JR./MARY ROSE GUMOBAO MAMA 511. ROLAND MATANG ESCUDERO/LUZVIMINDA DONATO LOPEZ 512. HAYDI GREGORIO DOLDOL/INOCENTES SERRA IBANEZ 513. JURELLE SHANE BANDIGAN IBANEZ/CRISTOPHER APARICIO GALES 514. JOSELINA ORTIZ MACEDA/EFRAIM ROYAA BAUSING 515. JOEL GUDMALEN BALANE/MARISTELA DOMINGUEZ ABRAHAN 516. LEAH RETIZA LANGUAY/JANNY MAULANA TADEOQUE 517. BELMOR MASAQUE CORPUZ 518. MARK OMEGA APOLINAR/JENEFA PEREGRINO PLENOS 519. JOJO/ANNAFE DIALA 520. SOL EDE ABRASALDO NOMBRADO/RAQUEL VILLAR ALBEOS 521. NESTOR DASIG SINAHON/GENA AJOS MANUG 522. LOLIBETH MACEDA CARTIN/CRISTIPOHER RULE CARTIN 523. APRIL GRACE CHING SABANDAL/RENANTE SALOS SABANDAL 524. RIZA LANZADERAS BUO/ROMER DANGI ORTIZ 525. LERMA LINGO TULINGIN/LEOPOLDO BINANGNANG TULINGAN 526. JESSEL HERMANDO NAVARRO/RACKY SIGNO NAVARRO 527. JENIFER CUBERO ABLANQUE/ARWINE ESTALANE ABLANQUES 528. MARILYN BOHOL AWA/ELLIONIE RIVERA AWA 529. FREDISWINDA BINANSING TULINGAN 530. MIRABEL PAPA/RAMIL BASTASA MERCADO 531. JOEL ALBARRACIN/FLORDILLIS MASARCI 532. YONORO TICMON CERVANTES/DAYLINDA BOHOL CERVANTES 533. ELRIE GUERRERO AGNER BITAC/WENDY GALIO BITAC 534. ENRIQUE GARTERON PETEROS/IMELDA VILLAVER 535. NARCISO ESTOMO LAGBAS/ANNIELINE AGNER 536. TERESA DAGUM SAYUMA/ERNESTO PARAGUERE SAYUMA 537. JOSE LANKIBO DONATO/NARIZA KINOD DONATO 538. MARILYN COMMON LIMIT/RONIE MANOS LIMIT 539. ROGELIO GONZALES CERVANTES/CRESENCIANA ALFONSO CERVANTES 540. FRIDIE GOCOTAN ALBARRACIN/ROSALIE BATION 541. JULIET QUADRASAL/MARIO SURABIA 542. ROBELYN PACIFICO SINGCUA/BENJAMIN-GASANO BOHOL 543. JUDITH LAGROMA MARAGANAS/RONALD MALAQUE MARAGANOS 544. NILDA MALI CONSUEGRA/REYNANTE BADANG CONSUEGRA 545. JORMAR MANIB SERDAN/JANET BAUTISTA SERDAN 546. RITO ADORABLE BAGWASAN/EDNA CORPUZ BAGWASAN 547. ELITERIO CALAMBA BOHOL 548. ANA JUANA AGNER MASUDOG/ADOLFO RONQUILLO MASUDOG 549. MELCHOR RECITAS CIFRA/BAMANDITAS MANTI SENDO 550. ANTHONY CAMASIS CES/EMY LOZADAS CES 551. JAIME SAMUYA LOZADAS JR./LYZEL TABAS LOZADAS 552. GIL BACALSO FERNANDEZ/MARILYN GARCIA FERNANDEZ 553. ADRONIANO ESCALANTE CORDOVA JR./GINA LANZADERAS CORDOVA 554. ELSIE MEJARES ESTENJO/RONILO CRUZ ESTENZO 555. RODRIGO CALSA LAPIZ 556. WILMAR PENANVEVA MASUDOG/MELVA YBANEZ BOHOL 557. ROBERTO ANINO BUO 558. LUZVIMINDA LAMANILAO MANTI 559. RONALYN AVFE CATIGUM 560. ANTONIO DISON MORGADIS/IMELE PETEROS MORGADAS 561. SAMWEL AGUILON GRESONES/ALDESER AGNER GRESONES 562. MARIBETH FONTILLAS CABRAS/CHARITY IBANEZ CABRAS 563. FREDERICK SULLA SURABIA/JOSIE DONGA SURABIA 564. REX APITAN IBANEZ 565. EDUARDO/MARIE RENCONADA 566. TELESPORO PANDILI CABO/NANETH LANCIAN CABO 567. ROSITA AMANDARON MOZO/CONDRADO DUMAS MOZO 568. MILA ESTALANG BANDIBAS/EDUARDO SUANSING BANDIBAS 569. RAFAELA PARAGSA NIAGA/DAFROSO ILBAR NIAGA 570. MARICAR AGNER CALIG-ONAN 57I. FREDELYN LANZADERAS CORDOVA/JODY LUMAGOD 572. VILMA MANTE SENDO/BERNABE TOWANI LANDERAS 573. DENNIS QUION SALUMBRO/MELFI LATIBAN OMBADGAN 574. NEHEMIAS SR. T. LANSADERAS 575. ALBERT B. LANSADERAS 576. ACHIE L. BUO 577. RIEL D. DELMORO 578. JHONRICK G. MATEO 579. GIL A. AGNER 580. MAICO R. CORPUZ 581. JONATHAN T. MANGADLAO 582. REVEN R. SINDO 583. MECHELLE G. BANAWA 584. MARIDEL S. NUNEZ 585. ROEL C. MELLAN 586. PERIANO C. POLINAR 587. NOEL R. VILLANUEVA 588. RONNIE T. CAMILLO 589. RONELA L. MANTE 590. FREDERICK S. SURABIA 591. EMMANUEL M. DONGA 592. RAFFY ORTIZ 593. ALNEL SERDAN 594. LILIAN LAMES 595. JERMAY BABASOL 596. NICARTER BABASOL 597. METODIO AGUILON 598. PURITA MORALES 599. RENE GARCIA 600. EDGAR MACAYRA 601. JOEY GARCIA 602. ERNESTO RINCONADA 503. ANEXIS CHENG 604. PERLIE T. IBANEZ 605. GABRIEL COBALES 606. INIEGO IBANEZ 607. BONIFACIO BONGGO 608. RUBILYN ALTAMERO 609. DEVINA ANDO 610. NARCISA CONSIGNA 611. ARCENIO SABANDAL 612. REMLANIE IGNACIO 613. NEMFA IBANEZ 614. NOEL PAGADUAN 615. RONALD DELA PENA 616. LAWRENCE OLANG 617. ROMEO C. MUARES 618. CELSO IBANEZ 619. ROLANDO PALERO 620. WARLITA REPANGE 621. ALEXANDER JR. REPANGUE 622. BRYAN REPANGUE 623. GLENN ABABON 624. PERLACEL MOSINO 625. RUEL DAPIDRAN 626. ELBERT ELLAZO 627. MELVIE GUERGIO 628. ROWENA MANGADLAO 629. RODEL ROMERO 630. EDDIE BAGUIO 631. JEWEL MAE LORETO 632. BIENVENIDO SUSON 633. PORFERIO COLONIA 634. EDUARDO DE LEON 635. ADELAIDA MARTOS 636. RICO PESCANTE 637. RONIE LIMIT 638. ELVIE SINGOC 639. KIM M. TORREON 640. DIONESIO V. LAGBAS 641. GAUDENCIO DONATO 642. JUNLY BATIANCILA 643. RUFINO LAYUPAN 644. MELBA MASUDOG 645. GLORIA IGNACIO 646. JAYSON MACAYRA 647. MARCIAL II BOHOL 648. ROSELYN NISHIMORA 649. ARSENIO SR. CORIA 650. CHERRY ANN CASTANAREZ 651. ROGELIO SANTIAGO 652. ROGELIO DELA CRUZ 653. EUGENIO JR. MAMA 654. LANDIRA PANDILI 655. TELESPON DONATO 656. FELIPE LAO 657. ROEL CONSUEGRA 658. FELIZARDO CONSUEGRA 659. GLORIA IGNACIO 660. ADORACION MANUBAG 661. ARMAN CUYNO 662. GIDON LAO 663. EDGAR LAO 664. JONATHAN LAO 665. INDALESIA CAINGLET 666. ISAGANI MORALES 667. WENIFREDA IBANEZ 668. TERESO PADEROG 669. LORDELITA DOLDOL 670. FORTUNATO CAPILITAN 671. LILIAN NAVARRO 672. DOREEN AXALAN 673. LUCKY JAY A. LAGBAS 674. EDITHA FONTILLAS 675. HYRERA AGUILON 676. AGUILON JR. IGNACIO 677. ELSA AGUILON 678. ALFREDO ANTHONY 679. ANTONIO CHING 680. SOZIMO IGNACIO 681. DENNIS SALVABRO 682. WELLY VERDY 683. ROGELIO PALERO 684. LUCIANA LANOY 685. SELVESTRE ANDAMON 686. ELIASAR BONGALAN 687. CHARLIE DIVINO 688. BRYANIEL RINCONADA 689. CELSO PLAZA 690. ROGELIO SR. VERBA 691. JOYCE ESTRADA 692. REMIL MERCADO 693. VICENTE PEJE 694. NATIVIDAD MACEDA 695. ROSECHELLE REYES 696. SALVADOR BERNADEZ 697. ALBERTO MONDAY 698. VIRGILIO AMORA 699. ALVIN CATALUNA 700. SOPRONIO BANOC 701. RUFINO DADO ABADA 702. JEMELITO GARAY ABAPO 703. RONELO S. ABARCA 704. JAIME SR. GUTIERIZ ABENIR 705. BENJAMIN AGARRAD 706. DAVID CALIGONAN AGUILON 707. OSWALDO REALITO AGUILON 708. EDMUNDO CALIGONAN AGUILON 709. LEONITA CALIGONAN AGUILON 710. ECLIPMAR GALOPE AGUILON 711. GEOVANIE BERDOS ANDAMON 712. RICHARD M. AGUINALDO 713. LALITA ALBELDA 714. CRISTINO C. ALBELDA 715. BERNARD BERNAL ALEJANDRIA 716. RODEL SR. HAPITAN ALEJANDRINO 717. DANNY B. AMALON 718. CARLOS SR. BUKIRON ANTOJADO 719. MARVIN SR. AJOS APEQUE 720. MARILYN SAGUIDAN ARABE 721. WA-IB SAYMAN ARABE 722. RADEN JR. PELAYO ARAK 723. ROLANDO ARO 724. SOFRONIO SR. A. BACACA 725. JOSE SR. C. BACALSO 726. MARIANJO ADORABLE BAGWASAN 727. ARETMIO JR. FONTILLAS BAGWASAN 728. SOFRONIO SR. VILLAFLOR BAGWASAN 729. BOBBY BAGWASAN 730. CRISTOPHER O. BARGASO 731. JULIAN DANGO BAUTISTA 732. BENJAMIN JR. CACONG BOHOL 733. ETELMARK AJOS BOHOL 734. BENJAMEN SR. CAONG BOHOL 735. PETER SR. C. BOHOL 736. ANITA M. BULAMBOT 737. RITCHITO ALAMIDA CABLIN 738. TOTING PRIMITIVA CALAYCAY 739. MARIA CALIGONAN 740. EDE BAUTISTA CALIGONAN 741. FRANCISCO SR. TIJANO CALIGONAN 742. LUCRISIA O. CAMILLOTES 743. DEIJEY QUINTANA CAMILLOTES 744. CARMELO CEBUCO 745. EUNORO OBAT CERVANTES 746. EPEFANIA CERVANTES 747. ANTHONY T. CES 748. DOMINGO GARCIA CHUMANDA 749. MELCHUR CIFRA 750. FE BARON CONSUEGRA 751. REYNANTE BADANG CONSUEGRA 752. APRONIANO ESCALANTE CORDOVA 753. ARTEMIO ESCALANTE CORDOVA 754. MONTANO SR. PONGARON CORPUZ 755. ANTHONY COSAL 756. PEGENIA PETEROS COSCOS 757. RONALD G. COSEGNA 758. DANILO BAGUASAN CRESONES 759. MAXIMO PEDIOS CORDOVA 760. LITO TRANQUILLAN DAELA 761. ZALDE SR. TACDER DAPLIN 762. VICENTE SR. DELMORO 763. MARCILO TRANQUILAN DAILA 764. EVALDEZ LIGTAS DIONISIO 765. MARCONI DONGIAPON DOPING 766. FLORICITO DULSA DORCA 767. ROBIN A. DUETES 768. EDWIN EDULANTES 769. RAFAEL CUADRASAL EGONDAS 770. EDGAR M. ELICOT 771. JUAN IGNACIO ESTRAMERA 772. JOEL FALCONE 773. VICTORIA BARON FORCADILLA 774. CARMELITO M. GALAGAR 775. RAMEL B. GALINDO 776. NATIVIDAD GARAY 777. PAYLITA VILLACARLOS GARCIA 778. EDMAR AGUILON GARCIA 779. NORMAN GAVAGAT 780. FRANCISCO BAGWASAN GRESONES 781. BUENAVENTURA CANTONES GUITONES 782. CRISANTO BOKIRON HINAUTAN 783. LIEZEL AJOS HINAUTAN 784. ZOILO EMAN HINAUTAN 785. CARLOS JR. BUKIRON HINAUTAN 786. CARLOS SR. SOTTO HINAUTAN 787. HARIJA MAULANA IBRAHIM 788. REMEGILDO ORELLO IGNACIO 789. PENIEL SR. PALUBON IGAY 790. JOZEN SR. CORPUZ IGNACIO 791. ERMIE IGNACIO 792. SANTOS ANDO JAPITAN 793. SULPICIA ESTOMO JUNIO 794. NORBERTO VALENCIA LAMES 795. NEJEMIAS BAGWASAN LANZADERAS 796. VIRGILIO TUANE LANZADERAS 797. ELVIN P. LAUREJAS 798. MERCY SECARRO LEMIT 799. FLORICITO DULSA LLORCA 800. BERNABE TUANE LANZADERAS 801. DANILO TUANE LONZADERAS 802. JAIME SR. LANZADEROS LOZADES 803. BENVINIDO SR. LONZADIROY LOZOLDO 804. ANTONIO P. LUBRIO 805. ZALDE MACALBE 806. MARCO POLLO P. MAGALLANO 807. FLORENTINO R. MAGLANA 808. REGIE MOLIANIDA MAHUMOC 809. ROLAND SR. MOLLANEDA MAHUMOC 810. CHARLIC BIOLA MALINAO 811. RONEL LANZADERAS MANTE 812. FORTUNATO SR. APEQUE MANTE 813. ZANDRO G. MANTUA 814. MICHAEL A. MARPE 815. ADOLFO SR. RONQUILLO MASUNDOG 816. BALLEY BACALSO MAULANA 817. MYRNA AGUILON MILLANG 818. ROLITO DUTERTE MILLANG 819. ESTRELLA BASOK MORENO 820. ROMEO SANGCO MOZO 821. ERNEO ARANIZ MOZO 822. JOSEPH SR. SAMCO MOZO 823. CONRADO SANGCO MOZO 824. NONILITO JR. A. NAVARRO 825. RACKY SIGNO NAVARRO 826. RIEL COSARE NAVARRO 827. AURELLO JR. A. NAYDA 828. DAPROSO NIAGA 829. LUCERIO S. NONONG 830. IRONIO BEHAY NUIZ 831. NILBERT SR. LANOY ORDANIZA 832. ROLANDO SR. ROLIDA PALERO 833. MAX CELIS PARAGUE 834. PEDRO B. PENANUEVA 835. EDGARDO DESCLAMENTO PESCANTE 836. MELRICK VILLAMOR PETAROS 837. NELSON QUERTIRUM PETEROS 838. ARNOLD BAILA PETEROS 839. WILMA BAGNASAN PETEROS 840. ENRICKY PETEROS 841. EXOPERIO R. PLEOS 842. MARTINITA COREA PLEOS 843. ISABELO TANQUILAN QUARAZAL 844. MARCOS JR. ROSLINDA RECITAS 845. MARCOS SR. VILLEGAS RECITAS 846. JOSE RECITAS 847. EMILIO PON RENCONADA 848. HECTOR MACARIO REPANGUE 849. SAMSON BAGWASAN RESTIFICAR 850. JOSEPH ENHOG RESTIFICAR 851. JOSE ENJOG RESTIFICAR 852. CHARLITO SR. VILLEGAS RECITAS 853. ELORDE RINCONADA 854. EDUARDO DONGARON RINCONADA 855. HILRIA RULE RINCONADA 856. EDGAR MANTE RINCONADA 857. CELEDONIO SR. H. RIVAS 858. VIRGINIA MANLANGIT ROBELLA 859. PACIANA RULE 860. REYNALDO BOHOL RULE 861. JUPITER SR. GARAY SABANDAL 862. JOSE SR. GARAY SABANOR 863. JEREMIAS FELIZARDO SADIASA 864. ROMY BOHOL SAMONTE 865. JEPREY AJOS SAMONTE 866. MARLON LARIOS SAMONTE 867. DOMINADOR SR. GALANIDA SAMOYA 868. DOMINADOR JR. GALANIDA SAMOYA 869. DANNY HINAUTAN SANGO 870. BIENVENIDO HINAUTAN SANGO 871. ROGELIO A. SANTIAGO 872. COLING S. SARAGA 873. HERCULANO JR. PESCANO SARRAGA 874. ALBERTO PESCANTE ZAROGA 875. JONNAR SAYOSA SAY-IN 876. MOYON B. SAY-IN 877. OSCAR SR. MSNTE SENDO 878. LUZFIMAR ZASQUEZ SERDAN 879. JOEL SERDAN 880. ALIJANDRO DONATO SERDAN 881. EMERIANO SR. SERDAN SIGNO 882. TEODORA BOHOL SINDO 883. EMERENCIANA LEMIT SINDO 884. ROBERTO M. SOLOMON 885. LITO UBAT SOMOLILING 886. EDVEN SIBLOS SUSON 887. ESTRELLA APOLINAR TABA Footnotes 1. For Development of the Baculin Housing Project, Brgy. Baculin, Baganga, Davao Oriental. 2. See Annex list of beneficiaries consisting of fifteen (15) pages. 3. Composed of families heavily affected by Tropical Storm Pablo. 4. Previously sold by Dennis G. Macandog married to Kay Given P. Macandog to NHA. 5. Id. 6. Id. 7. Previously sold by Verzontal Builders, Inc. to NHA.