EJR Builders and Construction Supply
Certificate of Tax Exemption No. 1180-18 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 10, 2018
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September 10, 2018 CERTIFICATE OF TAX EXEMPTION NO. 1180-18 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that EJR BUILDERS AND CONSTRUCTION SUPPLY with Taxpayers Identification Number (TIN) 000-000-000-000, an entity engaged by the City of Alaminos, Pangasinan, 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 Alaminos City Resettlement Project (Phases I, II and III) under the Socialized Housing Program of the City of Alaminos, Pangasinan (insofar as the 212 socialized lots generated therefrom are concerned), to wit: cSEDTC Date of Notice of Award Date of Contract Agreement Contract Price (Php) Project Name Location No. of Socialized Lots Subject of Tax Exemption August 12, 2015 August 20, 2015 1 __________ Alaminos City Resettlement Project (Phase I) Brgy. Lucap, Alaminos City, Pangasinan 212 September 01, 2016 September 05, 2016 __________ Alaminos City Resettlement Project (Phase II) May 04, 2017 May 04, 2017 __________ Alaminos City Resettlement Project (Phase III) However, the purchases of goods/articles by EJR BUILDERS AND CONSTRUCTION SUPPLY 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 EJR BUILDERS AND CONSTRUCTION SUPPLY 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. Issued this 10th day of September, 2018. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Acknowledged on August 25, 2015.
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