Certificate of Tax Exemption No. CMP-065-2022

January 25, 2022 CERTIFICATE OF TAX EXEMPTION NO. CMP-065-2022 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deed of Absolute dated January 29, 2019, executed by: Name of Sellers TIN Address AAA 000-000-000-000 _____________________________ BBB 000-000-000-000 _____________________________ CCC 000-000-000-000 _____________________________ DDD 000-000-000-000 _____________________________ in favor of: Name of Homeowners Association (HOA) TIN Address CATALINA HEIGHTS HOMEOWNERS ASSOCIATION, INC. 000-000-000-000 Bugallon Proper, Ramon Isabela covering the following property: Transfer Certificate of Title No. Total Area (sq.m.) Transferred (sq.m.) Area of CMP (sq.m.) Location 165-2018001828 22,343 22,343 22,343 Brgy. Bugallon, Ramon Isabela being a Community Mortgage Program (CMP), is not subject to capital gains tax pursuant to Section 32 (b) of Republic Act (RA) No. 7279, or the Urban Development and Housing Act of 1992. The transaction is, however, subject to documentary stamp tax under Section 196 of the 1997 Tax Code, as amended. It is, however, understood that this Certificate of Tax Exemption 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 buyer without the necessary Certificate of Authority to Register issued by this Bureau. In this regard, this Certificate shall be presented to the Revenue District Office (RDO) concerned in order for the latter to issue the Certificate Authorizing Registration (CAR). The CAR shall only be issued after the submission of the requirements provided under Revenue Memorandum Order (RMO) No. 15-2003. The Bureau of Internal Revenue (BIR) shall conduct verification and post-audit that the actual occupants of the property transferred under the CMP are qualified beneficiaries and therefore, the seller is entitled to exemption from capital gains tax or income tax imposed under Sections 24 (D) (1) and/or 27 (D) (5) of the 1997 Tax Code, as amended. This Certificate 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 25th day of January, 2022. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue