Deeds of Absolute Sale (DOAS)
Certificate of Tax Exemption No. 335-19 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 4, 2019
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June 4, 2019 CERTIFICATE OF TAX EXEMPTION NO. 335-19 CERTIFICATE OF TAX EXEMPTION This certifies that the Deeds of Absolute Sale (DOAS) executed by the Landowners in favor of the National Housing Authority (NHA) over the parcels of land described below, to wit: HTcADC Date of Deed of Absolute Sale Name of Sellers 1 Transfer Certificate of Title Nos. Aggregate Area (sq. m.) Area Transferred Location of Property/ies March 12, 2018 AAA T-101111 7,015 7,015 Brgy. Cabcaben, Mariveles, Bataan March 12, 2018 BBB T-101112 8,000 8,000 March 12, 2018 CCC T-245389 20,000 20,000 March 12, 2018 AAA T-245390 10,000 10,000 March 12, 2018 DDD 2 T-245391 4,000 4,000 March 12, 2018 EEE T-245392 6,000 6,000 March 12, 2018 FFF T-239463 8,735 8,735 March 12, 2018 CCC T-239464 8,735 8,735 March 12, 2018 GGG T-239465 8,736 8,736 March 12, 2018 HHH T-239466 8,735 8,735 March 12, 2018 III 3 T-239467 8,730 8,730 which shall be used for the Mariveles Heights Resettlement Project ,with 975 developed lots/housing units, located in Brgy. Cabcaben, Mariveles, Bataan, a socialized housing project of the NHA through its Community Initiative Approach Program (CIAP),to be undertaken by Bilrey Construction ,are not subject to capital gains tax, documentary stamp tax and value-added tax pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279 and Section 109 (1) (P) of the Tax Code of 1997, as amended. 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, together with the documentary requirements provided under RMO No. 15-2003, 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 titles of the lands 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 7279. 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. aScITE Issued this 4th day of June, 2019. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. With Special Power of Attorney in favor of JJJ. 2. The Certificate of Tax Exemption does not include exemption from estate tax due on the property, if any. 3. The Certificate of Tax Exemption does not include exemption from estate tax due on the property, if any.
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