National Housing Authority (NHA)
Certificate of Tax Exemption No. 1149-18 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 31, 2018
Full text
August 31, 2018 CERTIFICATE OF TAX EXEMPTION NO. 1149-18 CERTIFICATE OF TAX EXEMPTION issued to AAA _____________________________________ TIN: 000-000-000-000 This certifies that the Deed of Absolute Sale dated October 4, 2017, executed by AAA in favor of: Name of Vendee TIN Address NATIONAL HOUSING AUTHORITY (NHA) 000-000-000-000 Quezon Memorial Elliptical Rd., Diliman, Quezon City 1100 covering the following property: Transfer Certificate of Title Area (sq.m.) Area Transferred Location (T-20952) 071-2017002095 1,999 1,630 Brgy. San Rafael, Cavite intended for the housing assistance of AMPALAYA HOMEOWNERS ASSOCIATION, INC. under National Housing Authority's (NHA) Land Tenurial Assistance Program (LTAP), is not subject to capital gains tax and documentary stamp tax pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279. 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. Upon application for the application for the exemption, a lien on the title of the land shall be annotated by the Register of Deeds having jurisdiction over the property, to the effect that the same is to be applied to socialized housing project pursuant to RA 7279. aDSIHc 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 31st day of August, 2018. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue
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