ARR Construction

September 7, 2018 CERTIFICATE OF TAX EXEMPTION NO. 1170-18 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that ARR CONSTRUCTION , a sole proprietorship registered under the name of AAA (TIN: 000-000-000-000), and 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 No. 7279, on its income received directly in connection with the construction/development of socialized housing units under the National Housing Authority (NHA)'s Yolanda Permanent Housing Program, to wit: Project Name Location No. of Socialized Housing Units Subject of Tax Exemption Date of Notice of Award Date of Contract Contract Price Nalook Ville Brgy. Nalook, Kalibo, Aklan 738 (house and lot packages) September 19, 2017 November 29, 2017 P____________ Makato Homes Brgy. Tibiawan-Libang, Makato, Aklan 802 (house and lot packages) September 19, 2017 November 29, 2017 P____________ However, the purchases of goods/articles by ARR CONSTRUCTION shall be subject to VAT, even if the said purchases are to be used for the socialized housing projects, since VAT is an indirect tax which can be passed on by the seller of the goods/services. It shall be understood that ARR CONSTRUCTION must issue VAT-exempt official receipts on its gross receipts from the said socialized housing projects. Moreover, the Deeds of Absolute Sale executed by the Landowners in favor of the NHA over the parcels of land described below, to wit: Date of Deeds of Sale Name of Landowner/Seller Transfer Certificate of Title (TCT) Area (Sq. m.) Area Transferred Location April 30, 2018 BBB 087-2018000114 37,823 21,934 Brgy. Nalook, Kalibo Aklan April 30, 2018 CCC 087-2018000107 37,823 28,887 Brgy. Nalook, Kalibo Aklan April 30, 2018 DDD 087-2018000113 37,823 4,062 Brgy. Nalook, Kalibo Aklan May 7, 2018 EEE, FFF, GGG CLOA-13570 27,317 27,317 Brgy. Tibiawan, Makato, Aklan May 7, 2018 FFF, GGG & EEE CLOA-13124 32,751 32,751 Brgy. Libang, Makato, Aklan which shall be used for the above-mentioned socialized housing projects, are not subject to capital gains tax and documentary stamp tax pursuant to Section 19 of Republic Act (RA) No. 7279. It is, however, understood that this CTE is never intended, and shall not be construed, as giving authority to the concerned Register of Deeds to effect transfer of the land titles in the name of the buyer without the necessary Certificate Authorizing Registration (CAR) issued by this Bureau. In this regard, this CTE shall be presented to the Revenue District Office (RDO) concerned in order for the latter to issue the CAR. 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. Issued this 7th day of September, 2018. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue