Bureau of Local Government Finance Opinion

October 2, 2012 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION The Commissioner Bureau of Internal Revenue (BIR) BIR National Office Bldg. BIR Road, Diliman, Quezon City Madam : This refers to the herein letters dated September 14, 2012 of Mr. Felicisimo F. Lazarte, Jr. , Group Manager, Northern and Central Luzon Management Office, National Housing Authority (NHA), Elliptical Road, Diliman, Quezon City, addressed to Hon. Cesar V. Purisima, Secretary, Department of Finance (DOF), Manila, requesting issuance of Certificate Authorizing Registration (CAR) of the corresponding deed of conveyance (Memorandum of Agreement executed by and among the NHA, ITP Properties Corporation and Community Homeowner's Association, Inc. of the AFP/PNP personnel) for purposes of transferring the title of the purchased property in the name of the National Housing Authority (NHA), on the basis of Sections 19 and 20, R.A. No. 7279. It appears that the said request of NHA was made in view of the letter dated September 13, 2012 of Engr. Isidro T. Pajarillaga, Chairman and CEO, ITP Properties Corporation, No. 10, Dao St., Project 3, same city, requesting exemption from the payment of documentary stamp and registration fees and other just and equitable exemptions due the said corporation. Much to this Bureau's desire to act on the abovementioned request, it has no authority to do so. The issuance of the abovementioned CAR and exemptions requested are within the jurisdiction of the BIR. Thus, we are hereby referring the subject matter to your good Office for any appropriate action addressed directly to Mr. Lazarte and Engr. Pajarillaga. DIECTc Very truly yours, (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director