Certificate of Tax Exemption No. NSH-029-21

February 26, 2021 CERTIFICATE OF TAX EXEMPTION NO. NSH-029-21 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Unilateral Deeds of Absolute Sale 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 1 Transfer Certificate of Title (TCT) Nos. Area (Sq. m.) Area Transferred (Sq. m.) Location Mar. 09, 2020 Sole heir of AAA and BBB, namely: 1. CCC T-2958 23,411 20,725 Brgy. Molino, Naic, Cavite Mar. 09, 2020 Sole heir of DDD and EEE, namely: 1. FFF Heirs of GGG and HHH, namely: 1. III; and 2. JJJ T-2547 38,485 33,484 Brgy. Molino, Naic, Cavite Mar. 09, 2020 KKK T-929845 15,845 8,966 Brgy. Molino, Naic, Cavite Mar. 09, 2020 KKK T-929844 13,181 13,181 Brgy. Molino, Naic, Cavite which shall be used for the Kristoffee Heights 2 , a socialized housing project of the NHA under its Community-Based Initiative Approach intended for the qualified beneficiaries of informal settler families affected by the 8.2 Segment Project of the Department of Public Works and Highways, consisting of 888 developed lots and completed housing units, located at Brgy. Molino, Naic, Cavite, to be undertaken by Bilrey Construction , are not subject to capital gains tax (CGT)/income tax/creditable withholding tax (CWT) , and documentary stamp tax (DST) 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 (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 (RD) to effect transfer of the land titles in the name of the NHA 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 concerned RD 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 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 26th day of February, 2021. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. The herein tax exemption does not cover estate tax due, if any, on the transfer of TCT Nos. T-2958 and T-2547 from the deceased registered landowners to their respective heirs.