Land Owners

March 8, 2018 CERTIFICATE OF TAX EXEMPTION NO. 363-2018 CERTIFICATE OF TAX EXEMPTION This certifies that the Deeds of Absolute Sale, dated August 25, 2003, executed by and between the Land owners named below, represented by Edelwina De Guia-Parungao and Erlinda De Guia, and the City of Manila represented by Mayor Jose L. Atienza, Jr., over the parcel of land described below, to wit: Transfer Certificate of Title No. Name of Landowners TIN Area Owned (sq. m.) Area Transferred (sq. m.) Location of the Property Edelwina De Guia Parungao Erlindo S. De Guia, Jr. Ednora S. De Guia-Franco Dina De Guia Ramiro Sanchez De Guia Erlinda Sanchez De Guia Elena B. De Guia Teodora De Guia-Timario Ronaldo C. De Guia Ma. Cecilia C. De Guia Raymond C. De Guia Eunilo N. De Guia Egidio N. De Guia Ermelo N. De Guia Emmanuel N. De Guia Brgy. 086 Zone 007, Tondo District, City of Manila which shall be used for socialized housing by FRAMACEDA TENANTS ASSOCIATION, INC. , with registered address at 605 Dandan St., Tondo, Manila, through the Ordinance No. 7833 enacted by the City Council of Manila, for the benefit of the qualified members/families 1 of community association, under the Land-for-the-Landless Program of the City Government of Manila, is not subject to capital gains tax pursuant to Section 32 (b) of Republic Act (RA) No. 7279. The transaction is, however, subject to documentary stamp tax under Section 196 of the 1997 Tax Code, as amended, based on the actual consideration of the sale. 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 title in the name of the City of Manila 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. acEHCD 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 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 8th day of March, 2018. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Note from the Publisher: Copied verbatim from the official document. Missing Footnote Text.