Eddmari Construction & Trading
Certificate of Tax Exemption No. NSH-0436-2020 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 30, 2020
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July 30, 2020 CERTIFICATE OF TAX EXEMPTION NO. NSH-0436-2020 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that EDDMARI CONSTRUCTION & TRADING , an entity engaged by the National Housing Authority (NHA), is exempt from project-related income taxes, creditable withholding tax and value-added tax (VAT), pursuant to Section 20 (d) (1) and (3) of Republic Act No. 7279, otherwise known as the "Urban Development and Housing Act of 1992," on its income received directly in connection with the construction/development of socialized housing units under the National Housing Authority (NHA)'s AFP/PNP Housing Program, to wit: Project Name Location No. of Socialized Housing Units Subject of Tax Exemption Date of Letter of Guaranty Date of Contract Contract Price Scout Ranger Ville Housing Project Brgys. Calumpang & Tartaro-Sibul, San Miguel Bulacan 1,000 April 16, 2018 1 May 8, 2018 (Per NHA Certification dated June 11, 2019, the funding of the project was obtained from approved NHA's Work Program and Corporate Budget for FY 2017. per member/family 2 However, the purchases of goods/articles by EDDMARI CONSTRUCTION & TRADING shall be subject to VAT, even if the said purchases are to be used for the socialized housing project, since VAT is an indirect tax which can be passed on by the seller of the goods/services. It shall be understood that EDDMARI CONSTRUCTION & TRADING must issue VAT-exempt official receipts on its gross receipts from the said socialized housing project. 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 30th day of July, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. The Letter of Guaranty was issued in lieu of Notice of Award per taxpayer's representation. 2. As contained in the Contract Agreement, it shall be financed by the NHA through its Community Based Initiative Approach (CBIA).
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