Certificate of Tax Exemption No. NSH-0637-2020
Certificate of Tax Exemption No. NSH-0637-2020 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 19, 2020
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November 19, 2020 CERTIFICATE OF TAX EXEMPTION NO. NSH-0637-2020 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deed of Absolute Sale (DOAS) executed by and between the Landowner and the National Housing Authority (NHA) over the parcels of land described below, to wit: Date Name of Landowner Original Certificate of Title (OCT) No. Area (Sq. m.) Area Transferred (Sq. m.) Location July 8, 2019 Stephen A. Lachica __________ __________ __________ Brgy. Bulod, Sta. Fe, Leyte July 8, 2019 Stephen A. Lachica __________ __________ __________ Brgy. Bulod, Sta. Fe, Leyte which shall be used for the Sta. Fe Village Site 1 , a socialized housing project of the NHA under its Yolanda Permanent Housing Program, consisting of 500 housing units, located at Brgy. Bulod, Sta. Fe, Leyte, to be undertaken by Edly Construction , is not subject to capital gains tax/income tax/creditable withholding tax, documentary stamp tax (DST) and value-added tax (VAT) pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279 and Section 109 (1) (P) of the 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 title 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 19th day of November, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue
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