Certificate of Tax Exemption No. NSH-033-21

February 26, 2021 CERTIFICATE OF TAX EXEMPTION NO. NSH-033-21 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the 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 Transfer Certificate of Title (TCT) Nos. Area (Sq. m.) Area Transferred (Sq. m.) Location Undated 1. AAA; 2. BBB; 3. CCC; 4. DDD; 5. EEE; 6. FFF; and 7. GGG. T-396145 130,981 91,278 Biao Escuela, Tugbok District, Davao City Undated HHH, married to III T-171625 30,000 30,000 Biao Escuela, Tugbok District, Davao City Undated 1. AAA; 2. BBB; 3. CCC; 4. JJJ; 5. DDD; 6. EEE; 7. FFF; and 8. GGG. T-396144 25,009 25,009 Biao Escuela, Tugbok District, Davao City which shall be used for the Blue Farm Villa ,a socialized housing project of the NHA under the NHA's New AFP/PNP Housing Program intended for AFP/PNP qualified for housing assistance, consisting of 1,000 developed lots and completed housing units, located at Brgy. Biao Escuela, Tugbok District, Davao City, Davao Del Sur, to be undertaken by J.C. Uyecio Construction and Development Company ,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 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 26th day of February, 2021. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue