National Housing Authority (NHA)

February 20, 2018 CERTIFICATE OF TAX EXEMPTION NO. 188-18 CERTIFICATE OF TAX EXEMPTION This certifies that the Deed of Sale dated March 20, 2017, executed by and between AAA , represented by his attorney-in-fact, BBB , 1 and the National Housing Authority (NHA) over the parcel of land described below, to wit: Date of Deed of Sale Transfer Certificate of Title No. Name of Landowner Area Owned (sq.m.) Area Transferred (sq.m.) Location of the Property March 20, 2017 T-152928 AAA 465 465 Caloocan City which shall be used for the Dagat-Dagatan Development Project, located in Coloocan City, a socialized housing project of the NHA, for the benefit of the qualified members/families of informal settlers in the City of Caloocan, are not subject to income tax/capital gains tax/expanded withholding tax, documentary stamp tax , and value-added tax (VAT) pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279 and Section 109 (1) (P) of the National Internal Revenue Code of 1997, as amended. cHaCAS It is, however, understood that this Certificate of Tax Exemption (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 NHA without the 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. Upon application for exemption, a lien on the title of the land shall be annotated by the Register of Deeds having jurisdiction over the properties, to the effect that the same are to be applied or are being applied to a socialized housing project pursuant to RA No. 7279. This CTE 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 20th day of February, 2018. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. By virtue of the submitted Special Power of Attorney dated April 04, 2017.