Wismon Construction & Development Corporation

July 16, 2018 CERTIFICATE OF TAX EXEMPTION NO. 1077-18 CERTIFICATE OF TAX EXEMPTION TO WHOM IT MAY CONCERN : This certifies that WISMON CONSTRUCTION & DEVELOPMENT CORPORATION , with Tax Identification Number (TIN) 007-927-547-000, an entity engaged by the National Housing Authority (NHA), is exempt from project-related income taxes, creditable withholding tax and value-added tax (VAT), pursuant to Section 20 (d) (1) and (3) of Republic Act (RA) No. 7279 on its income received directly in connection with the construction of One (1) Five (5)-Storey Low-Rise Building (68 units) at Fabella Housing project, Fabella Road, Brgy. Addition Hills, Mandaluyong City under NHA's Socialized Housing Program to wit: Date of Notice of Award Date of Contract Agreement Contract Price Project Name Location No. of Socialized Housing Units Subject of Tax Exemption May 30, 2013 July 03, 2013 1 37,495,641.44 Construction of One (1) Five (5)-Storey Low Rise Building (68 units) at Fabella Housing Project Fabella Road, Brgy. Addition Hills, Mandaluyong City 68 However, the purchases of goods/articles by WISMON CONSTRUCTION & DEVELOPMENT CORPORATION 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. It shall be understood that WISMON CONSTRUCTION & DEVELOPMENT CORPORATION must issue VAT-exempt official receipts on its gross receipts from the said socialized housing project. This Certificate of Tax Exemption 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. CAIHTE Issued this 16th day of July, 2018. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Date acknowledged by NHA.