Certificate of Tax Exemption No. CMP-394-2022

September 23, 2022 CERTIFICATE OF TAX EXEMPTION NO. CMP-394-2022 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deed of Absolute Sale dated February 21, 2019, entered into by and between: Name of Sellers 1 TIN Address Juan R. Ugalde Elena Ugalde Medina Julita Reyes Ugalde Santiago Reyes Ugalde Rufina Reyes Ugalde Remegia R. Ugalde Alejandro Reyes Ugalde Aurora Reyes Ugalde Feliciana P. Ramos Imelda Paraiso Javier Justina P. Silla Armando R. Paraiso Manuel R. Paraiso Marietta P. Soberano Zaldy R. Paraiso Susana R. Paraiso Josephine P. Santos Donato R. Paraiso -and- Name of Homeowners Association (HOA) TIN Address JULIAN'S MAYVILLE HOMEOWNERS' ASSOCIATION, INC. 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 Panapaan V, Bacoor, Cavite 4102 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 CTE 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 23rd day of September, 2022. (SGD.) LILIA CATRIS GUILLERMO Commissioner of Internal Revenue Footnotes 1. Two Special Powers of Attorney both dated March 13, 2019, were granted to Jocelyn M. Lacabe to execute the Deed of Absolute Sale on behalf of the landowners for the sale of the properties identified and described in TCT Nos. (057-2017030632) 167-2019001249 and T-875423.