Dante J. Perez

July 12, 2018 CERTIFICATE OF TAX EXEMPTION NO. 1053-18 CERTIFICATE OF TAX EXEMPTION issued to Name of Sellers TIN Address DANTE J. PEREZ 112-384-860-000 107 ML Tagarao St.,Lucena City Singalong, Manila LUIS MA. O. UNSON 179-615-924-000 -and- Name of Homeowners Association (HOA) TIN Address WESTLAND HOMEOWNERS ASSOCIATION, INC. 006-161-105-000 Brgy. Gulang-Gulang, Lucena City, Quezon 4301 This certifies that the Deed of Absolute Sale entered by the Seller and the HOA dated December 08, 2016, over a parcels of land described below, to wit: SDHTEC Transfer Certificate of Title Total Area (sq. m.) Transferred (sq. m.) Area of CMP (sq. m.) Location T-140647 T-128112 12,808 11,849 11,849 Brgy. Gulang-Gulang, Lucena City, Quezon 4301 being a Community Mortgage Program (CMP), 1 is not subject to capital gains tax pursuant to Section 32 (b) of Republic Act (RA) No. 7279, or the Urban Development and Housing Act of 1992. The transaction is, however, subject to documentary stamp tax under Section 196 of the same Code. It is, however, understood that this Certificate of Tax Exemption is never intended and shall not be construed as giving authority to the concerned Register of Deeds to effect transfer of the land title in the name of the buyer without the necessary certificate of authority to register issued by this Bureau. In this regard, this Certificate shall be presented to the Revenue District Office (RDO) concerned in order for the latter to issue the Certificate Authorizing Registration (CAR). The CAR shall only be issued after the submission of the requirements provided under Revenue Memorandum Order (RMO) No. 15-2003. The Bureau of Internal Revenue (BIR) shall conduct verification and post-audit that the actual occupants of the property transferred under the CMP are qualified beneficiaries and therefore, the seller is entitled to exemption from capital gains tax or income tax imposed under Sections 24 (D) (1) and/or 27 (D) (5) the National Internal Revenue Code of 1997, as amended. HSAcaE This Certificate is being issued on the basis of the facts and documents as represented and submitted. However, if upon investigation, the BIR ascertains that the facts are different, then this Certificate shall be considered null and void. Issued this 12th day of July, 2018. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Shall be proportionately distributed to the association's qualified member-beneficiaries (See Annex).