Certificate of Tax Exemption No. CMP-367-2022

August 22, 2022 CERTIFICATE OF TAX EXEMPTION NO. CMP-367-2022 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deed of Absolute Sale dated July 7, 2020, entered into by and between: Name of Sellers 1 TIN Address AAA married to BBB 000-000-000-000 ___________________ -and- Name of Homeowners Association (HOA) TIN Address SAN JUAN HOMEOWNERS ASSOCIATION, INC. 000-000-000-000 Brgy. Manambulan, Tugbok District, Davao City 8000 over the parcels of land described below, to wit: Transfer Certificate of Title Nos. Total Area (sq.m.) Transferred (sq.m.) Area of CMP (sq.m.) Location 146-2014072653 10,082 10,082 10,082 Brgy. Manambulan, Davao City 146-2014072654 5,042 5,042 5,042 146-2014072655 5,042 5,042 5,042 being a Community Mortgage Program (CMP), is not subject to capital gains tax pursuant to Section 32 (b) of Republic Act (RA) No. 7279, as amended by RA No. 10884. The transaction is, however, subject to documentary stamp tax under Section 196 of the National Internal Revenue Code (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 title in the name of the buyer without the necessary Certificate Authorizing Registration (CAR) 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 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 Tax Code of 1997, as amended. This CTE 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 22nd day of August, 2022. (SGD.) LILIA CATRIS GUILLERMO Commissioner of Internal Revenue Footnotes 1. Special Power of Attorney dated November 29, 2019, was granted to CCC to execute the Deed of Absolute Sale on behalf of the landowners for the sale of the properties identified and described in TCT Nos. 146-2014072653, 146-2014072654 and 146-2014072655.