Dhayang Construction Firm

January 31, 2018 CERTIFICATE OF TAX EXEMPTION NO. 114-18 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that DHAYANG CONSTRUCTION FIRM with Taxpayers Identification Number (TIN) 103-309-013-000, a single proprietorship owned by Sherhan Awang Omar, 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 land development of Karayawan Village Phase-1 (Patikul Resettlement Project) under the NHA's Socialized Housing Program (insofar as the 214 socialized lots generated therefrom are concerned), to wit: Date of Notice of Award Date of Contract Agreement Contract Price (Php) Project Name Location No. of Socialized Lots Subject of Tax Exemption September 07, 2015 November 13, 2015 1 November 26, 2015 2 19,563,325.58 Karayawan Village Phase-1 (Patikul Resettlement Project) Brgy. Anuling, Patikul, Sulu 214 However, the purchases of goods/articles by DHAYANG CONSTRUCTION FIRM 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 DHAYANG CONSTRUCTION FIRM 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. aDSIHc Issued this 31st day of January, 2018. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Date acknowledged by DHAYANG CONSTRUCTION FIRM. 2. Date acknowledged by NHA.