Certificate of Tax Exemption No. 569-19
Certificate of Tax Exemption No. 569-19 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 7, 2019
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October 7, 2019 CERTIFICATE OF TAX EXEMPTION NO. 569-19 CERTIFICATE OF TAX EXEMPTION This certifies that the two (2) Deeds of Unilateral Sale both dated January 30, 2019 executed by the Landowners in favor of the National Housing Authority (NHA) over the parcels of land described below, to wit: Date of Deed of Conveyance Name of Landowner Transfer Certificate of Title Aggregate Area Area Transferred Location of Properties January 30, 2019 AAA, BBB, CCC, 1 DDD and EEE CLOA-00000 99,047 sq. m. 99,047 sq. m. Brgy. Poblacion, San Rafael, Iloilo January 30, 2019 FFF, BBB, CCC, 2 DDD and EEE and AAA T-0000 15,634 sq. m. 15,634 sq. m. Brgy. Poblacion, San Rafael, Iloilo which shall be used for the San Rafael Housing Project, a socialized housing project of the NHA under the Yolanda Permanent Housing Project, 3 to be undertaken by Eddmari Construction and Trading, is not subject to creditable withholding tax/capital gains 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 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 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 No. 7279. HTcADC 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 7th day of October, 2019. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Represented by the Heirs' Attorney-in-Fact, EEE. 2. Represented by the Heirs' Attorney-in-Fact, EEE. 3. Per NHA's Indorsement dated May 16, 2019.
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