Birley Construction
Certificate of Tax Exemption No. 206-19 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 6, 2019
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March 6, 2019 CERTIFICATE OF TAX EXEMPTION NO. 206-19 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that BILREY CONSTRUCTION (TIN: 000-000-000-000), a private 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, otherwise known as the "Urban Development and Housing Act of 1992," as amended by RA No. 10884 (Balanced Housing Development Program Amendments) dated July 17, 2016, on its income received directly in connection with the construction/development of socialized housing units under the National Housing Authority (NHA)'s AFP/PNP Housing Program, to wit: HTcADC Project Name Date of Notice of Award Date of Contract Contract Price Location No. of Socialized Housing Units subject of Tax Exemption Madayaw Residences December 16, 2017 May 10, 2018 P_____________ Brgy. Bangkal, Talomo District, Davao City 16 Low Rise Buildings with 640 units However, the purchases of goods/articles by BILREY 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 BILREY CONSTRUCTION must issue VAT-exempt official receipts on its gross receipts from the said socialized housing projects. 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 6th day of March, 2019. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue
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