Certificate of Tax Exemption No. CMP-546-20

September 23, 2020 CERTIFICATE OF TAX EXEMPTION NO. CMP-546-20 CERTIFICATE OF TAX EXEMPTION issued to Name of Seller TIN Address AAA 000-000-000-000 ___________________ -and- Name of Homeowners Association (HOA) TIN Address MILAGROSA VILLAGE CMP HOMEOWNERS' ASSOCIATION, INC. 000-000-000-000 Brgy. Sagana, Santiago City 3311 This certifies that the Deed of Absolute Sale entered by the Seller and the HOA, dated September 06, 2018, over the parcels of land described below, to wit: No. Transfer Certificate of Title Nos. Total Area (sq.m.) Transferred (sq.m.) Area of CMP (sq.m.) Location 1 T-317951 (SC-91109) 100 100 100 Brgy. Sagana, Santiago City 2 T-317952 (SC-91110) 100 100 100 Brgy. Sagana, Santiago City 3 T-317953 (SC-91111) 100 100 100 Brgy. Sagana, Santiago City 4 T-317954 (SC-91112) 100 100 100 Brgy. Sagana, Santiago City 5 T-317955 (SC-91113) 100 100 100 Brgy. Sagana, Santiago City 6 T-317956 (SC-91114) 100 100 100 Brgy. Sagana, Santiago City 7 T-317957 (SC-91115) 100 100 100 Brgy. Sagana, Santiago City 8 T-317958 (SC-91116) 100 100 100 Brgy. Sagana, Santiago City 9 T-317959 (SC-91117) 100 100 100 Brgy. Sagana, Santiago City 10 T-317960 (SC-91118) 100 100 100 Brgy. Sagana, Santiago City 11 T-317961 (SC-91119) 100 100 100 Brgy. Sagana, Santiago City 12 T-317962 (SC-91120) 100 100 100 Brgy. Sagana, Santiago City 13 T-317963 (SC-91121) 100 100 100 Brgy. Sagana, Santiago City 14 T-317964 (SC-91122) 100 100 100 Brgy. Sagana, Santiago City 15 T-317965 (SC-91123) 100 100 100 Brgy. Sagana, Santiago City 16 T-317966 (SC-91124) 100 100 100 Brgy. Sagana, Santiago City 17 T-317967 (SC-91125) 100 100 100 Brgy. Sagana, Santiago City 18 T-317968 (SC-91126) 100 100 100 Brgy. Sagana, Santiago City 19 T-317969 (SC-91127) 100 100 100 Brgy. Sagana, Santiago City 20 T-317970 (SC-91128) 100 100 100 Brgy. Sagana, Santiago City 21 T-317971 (SC-91129) 100 100 100 Brgy. Sagana, Santiago City 22 T-317972 (SC-91130) 100 100 100 Brgy. Sagana, Santiago City 23 T-317973 (SC-91131) 100 100 100 Brgy. Sagana, Santiago City 24 T-317974 (SC-91132) 100 100 100 Brgy. Sagana, Santiago City 25 T-317975 (SC-91133) 100 100 100 Brgy. Sagana, Santiago City 26 T-317976 (SC-91134) 100 100 100 Brgy. Sagana, Santiago City 27 T-317977 (SC-91135) 100 100 100 Brgy. Sagana, Santiago City 28 T-317978 (SC-91136) 100 100 100 Brgy. Sagana, Santiago City 29 T-317979 (SC-91137) 100 100 100 Brgy. Sagana, Santiago City 30 T-317980 (SC-91138) 100 100 100 Brgy. Sagana, Santiago City 31 T-317981 (SC-91139) 100 100 100 Brgy. Sagana, Santiago City 32 T-317982 (SC-91140) 100 100 100 Brgy. Sagana, Santiago City 33 T-317985 (SC-91143) 100 100 100 Brgy. Sagana, Santiago City 34 T-317986 (SC-91144) 100 100 100 Brgy. Sagana, Santiago City 35 T-317987 (SC-91145) 100 100 100 Brgy. Sagana, Santiago City 36 T-317988 (SC-91146) 100 100 100 Brgy. Sagana, Santiago City 37 T-317989 (SC-91147) 100 100 100 Brgy. Sagana, Santiago City 38 T-317990 (SC-91148) 100 100 100 Brgy. Sagana, Santiago City 39 T-317991 (SC-91149) 100 100 100 Brgy. Sagana, Santiago City 40 T-317992 (SC-91150) 100 100 100 Brgy. Sagana, Santiago City 41 T-317993 (SC-91151) 100 100 100 Brgy. Sagana, Santiago City 42 T-317994 (SC-91152) 100 100 100 Brgy. Sagana, Santiago City 43 T-317995 (SC-91153) 100 100 100 Brgy. Sagana, Santiago City 44 T-317996 (SC-91154) 98 98 98 Brgy. Sagana, Santiago City 45 T-317997 (SC-91155) 169 169 169 Brgy. Sagana, Santiago City 46 T-317998 (SC-91156) 100 100 100 Brgy. Sagana, Santiago City 47 T-317999 (SC-91157) 100 100 100 Brgy. Sagana, Santiago City 48 T-318000 (SC-91158) 100 100 100 Brgy. Sagana, Santiago City 49 T-318001 (SC-91159) 100 100 100 Brgy. Sagana, Santiago City 50 T-318002 (SC-91160) 100 100 100 Brgy. Sagana, Santiago City 51 T-318003 (SC-91161) 100 100 100 Brgy. Sagana, Santiago City 52 T-318004 (SC-91162) 100 100 100 Brgy. Sagana, Santiago City 53 T-318005 (SC-91163) 100 100 100 Brgy. Sagana, Santiago City 54 T-318006 (SC-91164) 100 100 100 Brgy. Sagana, Santiago City 55 T-318007 (SC-91165) 100 100 100 Brgy. Sagana, Santiago City 56 T-318010 (SC-91168) 100 100 100 Brgy. Sagana, Santiago City 57 T-318011 (SC-91169) 100 100 100 Brgy. Sagana, Santiago City 58 T-318012 (SC-91170) 100 100 100 Brgy. Sagana, Santiago City 59 T-318013 (SC-91171) 100 100 100 Brgy. Sagana, Santiago City 60 T-318014 (SC-91172) 100 100 100 Brgy. Sagana, Santiago City 61 T-318015 (SC-91173) 100 100 100 Brgy. Sagana, Santiago City 62 T-318016 (SC-91174) 100 100 100 Brgy. Sagana, Santiago City 63 T-318017 (SC-91175) 100 100 100 Brgy. Sagana, Santiago City 64 T-318018 (SC-91176) 100 100 100 Brgy. Sagana, Santiago City 65 T-318019 (SC-91177) 100 100 100 Brgy. Sagana, Santiago City 66 T-318020 (SC-91178) 100 100 100 Brgy. Sagana, Santiago City 67 T-318021 (SC-91179) 100 100 100 Brgy. Sagana, Santiago City 68 T-318022 (SC-91180) 100 100 100 Brgy. Sagana, Santiago City 69 T-318023 (SC-91181) 100 100 100 Brgy. Sagana, Santiago City 70 T-318024 (SC-91182) 100 100 100 Brgy. Sagana, Santiago City 71 T-318025 (SC-91183) 100 100 100 Brgy. Sagana, Santiago City 72 T-318026 (SC-91184) 100 100 100 Brgy. Sagana, Santiago City 73 T-318027 (SC-91185) 100 100 100 Brgy. Sagana, Santiago City 74 T-318029 (SC-91187) 100 100 100 Brgy. Sagana, Santiago City 75 T-318030 (SC-91188) 100 100 100 Brgy. Sagana, Santiago City 76 T-318031 (SC-91189) 100 100 100 Brgy. Sagana, Santiago City 77 T-318032 (SC-91190) 100 100 100 Brgy. Sagana, Santiago City 78 T-318033 (SC-91191) 100 100 100 Brgy. Sagana, Santiago City 79 T-318034 (SC-91192) 100 100 100 Brgy. Sagana, Santiago City 80 T-318035 (SC-91193) 100 100 100 Brgy. Sagana, Santiago City 81 T-318036 (SC-91194) 100 100 100 Brgy. Sagana, Santiago City 82 T-318037 (SC-91195) 100 100 100 Brgy. Sagana, Santiago City 83 T-318038 (SC-91196) 100 100 100 Brgy. Sagana, Santiago City 84 T-318039 (SC-91197) 100 100 100 Brgy. Sagana, Santiago City 85 T-318040 (SC-91198) 100 100 100 Brgy. Sagana, Santiago City 86 T-318041 (SC-91199) 100 100 100 Brgy. Sagana, Santiago City 87 T-318042 (SC-91200) 100 100 100 Brgy. Sagana, Santiago City 88 T-318043 (SC-91201) 100 100 100 Brgy. Sagana, Santiago City 89 T-318044 (SC-91202) 100 100 100 Brgy. Sagana, Santiago City 90 T-318045 (SC-91203) 100 100 100 Brgy. Sagana, Santiago City 91 T-318046 (SC-91204) 100 100 100 Brgy. Sagana, Santiago City 92 T-318047 (SC-91205) 100 100 100 Brgy. Sagana, Santiago City 93 T-318048 (SC-91206) 100 100 100 Brgy. Sagana, Santiago City 94 T-318049 (SC-91207) 100 100 100 Brgy. Sagana, Santiago City 95 T-318050 (SC-91208) 100 100 100 Brgy. Sagana, Santiago City 96 T-318051 (SC-91209) 100 100 100 Brgy. Sagana, Santiago City 97 T-318052 (SC-91210) 100 100 100 Brgy. Sagana, Santiago City 98 T-318053 (SC-91211) 100 100 100 Brgy. Sagana, Santiago City 99 T-318054 (SC-91212) 95 95 95 Brgy. Sagana, Santiago City 100 T-318055 (SC-91213) 124 124 124 Brgy. Sagana, Santiago City 101 T-318056 (SC-91214) 100 100 100 Brgy. Sagana, Santiago City 102 T-318057 (SC-91215) 100 100 100 Brgy. Sagana, Santiago City 103 T-318058 (SC-91216) 100 100 100 Brgy. Sagana, Santiago City 104 T-318059 (SC-91217) 100 100 100 Brgy. Sagana, Santiago City 105 T-318060 (SC-91218) 100 100 100 Brgy. Sagana, Santiago City 106 T-318061 (SC-91219) 100 100 100 Brgy. Sagana, Santiago City 107 T-318062 (SC-91220) 100 100 100 Brgy. Sagana, Santiago City 108 T-318063 (SC-91221) 100 100 100 Brgy. Sagana, Santiago City 109 T-318064 (SC-91222) 100 100 100 Brgy. Sagana, Santiago City 110 T-318065 (SC-91223) 100 100 100 Brgy. Sagana, Santiago City 111 T-318066 (SC-91224) 100 100 100 Brgy. Sagana, Santiago City 112 T-318067 (SC-91225) 100 100 100 Brgy. Sagana, Santiago City 113 T-318069 (SC-91227) 100 100 100 Brgy. Sagana, Santiago City 114 T-318070 (SC-91228) 100 100 100 Brgy. Sagana, Santiago City 115 T-318071 (SC-91229) 100 100 100 Brgy. Sagana, Santiago City 116 T-318072 (SC-91230) 100 100 100 Brgy. Sagana, Santiago City 117 T-318073 (SC-91231) 100 100 100 Brgy. Sagana, Santiago City 118 T-318074 (SC-91232) 100 100 100 Brgy. Sagana, Santiago City 119 T-318075 (SC-91233) 100 100 100 Brgy. Sagana, Santiago City 120 T-318076 (SC-91234) 100 100 100 Brgy. Sagana, Santiago City 121 T-318077 (SC-91235) 100 100 100 Brgy. Sagana, Santiago City 122 T-318078 (SC-91236) 100 100 100 Brgy. Sagana, Santiago City 123 T-318079 (SC-91237) 100 100 100 Brgy. Sagana, Santiago City 124 T-318080 (SC-91238) 100 100 100 Brgy. Sagana, Santiago City 125 T-318081 (SC-91239) 100 100 100 Brgy. Sagana, Santiago City 126 T-318082 (SC-91240) 100 100 100 Brgy. Sagana, Santiago City 127 T-318083 (SC-91242) 100 100 100 Brgy. Sagana, Santiago City 128 T-318085 (SC-91244) 100 100 100 Brgy. Sagana, Santiago City 129 T-318086 (SC-91245) 100 100 100 Brgy. Sagana, Santiago City 130 T-318087 (SC-91246) 100 100 100 Brgy. Sagana, Santiago City 131 T-318088 (SC-91247) 100 100 100 Brgy. Sagana, Santiago City 132 T-318089 (SC-91248) 100 100 100 Brgy. Sagana, Santiago City 133 T-318091 (SC-91250) 100 100 100 Brgy. Sagana, Santiago City 134 T-318092 (SC-91251) 100 100 100 Brgy. Sagana, Santiago City 135 T-318093 (SC-91252) 100 100 100 Brgy. Sagana, Santiago City 136 T-318094 (SC-91253) 100 100 100 Brgy. Sagana, Santiago City 137 T-318095 (SC-91254) 100 100 100 Brgy. Sagana, Santiago City 138 T-318096 (SC-91255) 100 100 100 Brgy. Sagana, Santiago City 139 T-318097 (SC-91256) 100 100 100 Brgy. Sagana, Santiago City 140 T-318098 (SC-91257) 100 100 100 Brgy. Sagana, Santiago City 141 T-318100 (SC-91259) 100 100 100 Brgy. Sagana, Santiago City 142 T-318101 (SC-91260) 100 100 100 Brgy. Sagana, Santiago City 143 T-318102 (SC-91261) 100 100 100 Brgy. Sagana, Santiago City 144 T-318103 (SC-91262) 100 100 100 Brgy. Sagana, Santiago City 145 T-318104 (SC-91263) 100 100 100 Brgy. Sagana, Santiago City 146 T-318105 (SC-91264) 100 100 100 Brgy. Sagana, Santiago City 147 T-318106 (SC-91265) 100 100 100 Brgy. Sagana, Santiago City 148 T-318107 (SC-91266) 100 100 100 Brgy. Sagana, Santiago City 149 T-318108 (SC-91267) 100 100 100 Brgy. Sagana, Santiago City 150 T-318109 (SC-91268) 100 100 100 Brgy. Sagana, Santiago City 151 T-318110 (SC-91269) 133 133 133 Brgy. Sagana, Santiago City 152 T-318111 (SC-91270) 149 149 149 Brgy. Sagana, Santiago City 153 T-318112 (SC-91271) 100 100 100 Brgy. Sagana, Santiago City 154 T-318113 (SC-91272) 100 100 100 Brgy. Sagana, Santiago City 155 T-318114 (SC-91273) 100 100 100 Brgy. Sagana, Santiago City 156 T-318115 (SC-91274) 100 100 100 Brgy. Sagana, Santiago City 157 T-318118 (SC-91276) 100 100 100 Brgy. Sagana, Santiago City 158 T-318119 (SC-91277) 100 100 100 Brgy. Sagana, Santiago City 159 T-318120 (SC-91278) 100 100 100 Brgy. Sagana, Santiago City 160 T-318121 (SC-91279) 100 100 100 Brgy. Sagana, Santiago City 161 T-318127 (SC-91285) 100 100 100 Brgy. Sagana, Santiago City 162 T-318128 (SC-91286) 100 100 100 Brgy. Sagana, Santiago City 163 T-318129 (SC-91287) 100 100 100 Brgy. Sagana, Santiago City 164 T-318142 (SC-91300) 100 100 100 Brgy. Sagana, Santiago City 165 T-318143 (SC-91301) 100 100 100 Brgy. Sagana, Santiago City 166 T-318144 (SC-91302) 100 100 100 Brgy. Sagana, Santiago City 167 T-318145 (SC-91303) 100 100 100 Brgy. Sagana, Santiago City 168 T-318146 (SC-91304) 100 100 100 Brgy. Sagana, Santiago City 169 T-318147 (SC-91305) 100 100 100 Brgy. Sagana, Santiago City 170 T-318150 (SC-91308) 100 100 100 Brgy. Sagana, Santiago City 171 T-318157 (SC-91315) 100 100 100 Brgy. Sagana, Santiago City 172 T-318158 (SC-91316) 100 100 100 Brgy. Sagana, Santiago City 173 T-318160 (SC-91317) 100 100 100 Brgy. Sagana, Santiago City 174 T-318161 (SC-91318) 100 100 100 Brgy. Sagana, Santiago City 175 T-318162 (SC-91319) 100 100 100 Brgy. Sagana, Santiago City 176 T-318163 (SC-91320) 100 100 100 Brgy. Sagana, Santiago City TOTAL 17,768.00 17,768.00 17,768.00 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 23rd day of September, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue