Bendimil Construction & Development Corp,
Certificate of Tax Exemption No. NSH-0474-2020 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 20, 2020
Full text
August 20, 2020 CERTIFICATE OF TAX EXEMPTION NO. NSH-0474-2020 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that BENDIMIL CONSTRUCTION & DEVELOPMENT CORP. (TIN: __________), 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, as amended by RA No. 10884 (Balanced Housing Development Program Amendments) dated July 17, 2016, on its income received directly in connection with the construction/development of Temporary Sanitation for House-On-Stilts Phase 2, a provision of sewerage utility of Vale Vista Subdivision Phase I, II, III and IV Subdivision, under the NHA's Socialized Housing Program, intended for the displaced families during September 9-20, 2013 Zamboanga armed conflict, to wit: Date of Notice of Award Date of Contract Agreement Contract Price (Php) Project Name Location No. of Socialized Housing Units in Vale Vista Subdivision subject of Tax Exemption Feb. 10, 2017 March 6, 2017 _____ Temporary Sanitation Facilities for House-On-Stilts Phase 2 Brgy. Kasanyangan and Sitio Hongkong and Rio Hondo, Zamboanga City 3,125 However, the purchases of goods/articles by BENDIMIL CONSTRUCTION & DEVELOPMENT CORP. 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 BENDIMIL CONSTRUCTION & DEVELOPMENT CORP. 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 20th day of August, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.