Eddmari Construction and Trading
Certificate of Tax Exemption No. NSH-011-21 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 2, 2021
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February 2, 2021 CERTIFICATE OF TAX EXEMPTION NO. NSH-011-21 CERTIFICATE OF TAX EXEMPTION This certifies that the Deed of Conveyance executed by Eddmari Construction and Trading and the National Housing Authority (NHA) over the parcel of land described below, to wit: Date of Deed of Conveyance Name of Landowner 1 Transfer Certificate of Title No. Aggregate Area (sq. m.) Area Transferred for NHA Utilization (sq.m.) Location of Property/ies November 23, 2020 AAA; BBB; CCC; DDD; EEE; FFF; GGG; HHH married to III M-112803 152,877 152,877 Brgy. Hulo, Pililla, Rizal which shall be used for the Tamarind Heights ,a socialized housing project of the NHA under its National Housing Program through the Community Based Initiative Approach (CBIA),located at Brgy. Hulo, Pililla, Rizal, consisting of 2,000 housing units, to be undertaken by Eddmari Construction and Trading ,is not subject to capital gains tax/creditable withholding tax, documentary stamp tax and value-added tax pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279 and Section 109 (1) (P) of the 1997 Tax Code, 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, together with the documentary requirements provided under RMO No. 15-2003, 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 land shall be annotated by the Register of Deeds having jurisdiction over the property, to the effect that the same are to be applied or are being applied to a socialized housing project pursuant to RA 7279. 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 2nd day of February, 2021. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Represented by JJJ of Eddmari Construction and Trading.
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