Certificate of Tax Exemption No. NSH-027-2023

April 12, 2023 CERTIFICATE OF TAX EXEMPTION NO. NSH-027-2023 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deeds of Absolute Sale (DOAS) executed by the Landowners in favor of the National Housing Authority (NHA) over the parcels of land described below, to wit: HTcADC Date Name of Landowners/ Sellers Transfer Certificates of Title Nos./Tax Declaration Nos. Area (Sq.m.) Area Transferred (Sq. m.) Location July 27, 2022 AAA m/to BBB CCC DDD m/to EEE FFF GGG HHH III JJJ KKK LLL MMM m/to NNN OOO m/to PPP QQQ RRR m/to SSS 1 T-12092 2 14,063 14,063 Brgy. Tranca, Talisay, Batangas January 14, 2022 TTT T-92912 17,896 11,025 Brgy. Tranca, Talisay, Batangas July 22, 2022 UUU m/to VVV TD/ARP No. 28-00-14-01058 10,966 5,765 Brgy. Tranca, Talisay, Batangas July 22, 2022 WWW m/to XXX TD/ARP No. 28-00-14-01061 3,000 2,573 Brgy. Tranca, Talisay which shall be used for the development of a socialized housing project in Talisay Residences Phase II located in Brgy. Tranca, Talisay, Batangas, intended for the informal settler families (ISFs) affected by calamities (Taal Volcano Eruption), 3 are not subject to capital gains tax and documentary stamp tax pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279, as amended by RA No. 10884 (Balanced Housing Development Program Amendments) dated July 17, 2016, and to value-added tax (VAT) pursuant to Section 109 (1) (P) of the National Internal Revenue Code of 1997, as amended. CAIHTE It is, however, understood that this Certificate of Tax Exemption (CTE) is never intended, and shall not be construed, as giving authority to concerned Register of Deeds to effect transfer of the land titles in the name of the buyer without the necessary Certificate Authorizing Registration (CAR) issued by this Bureau. In this regard, this CTE, together with the documentary requirements provided under Revenue Memorandum Order (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 properties, to the effect that the same are to be applied or are being applied to a socialized housing project pursuant to RA No. 7279. 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 12th day of April, 2023. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue Footnotes 1. Special Power of Attorney dated September 15, 2021, was granted to RRR, to execute the Deed of Absolute Sale on behalf of the heirs/owners, for the sale of the property identified and described in TCT No. T-12092. 2. This Certificate of Tax Exemption does not include exemption from estate tax on the transfer of TCT No. T-12092 from its registered owners to their heirs. 3. Per Certification of the NHA Region 4 Office, dated January 3, 2022.