Certificate of Tax Exemption No. NSH-0657-2020
Certificate of Tax Exemption No. NSH-0657-2020 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 2, 2020
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December 2, 2020 CERTIFICATE OF TAX EXEMPTION NO. NSH-0657-2020 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: Date Name of Landowners 1 Transfer Certificate of Title (TCT) Nos. Area (Sq. m.) Area Transferred (Sq. m.) Location Oct. 05, 2020 Claudia SM. Javier, married to Antenor S. Arbado _____ 2,003 736 Baras, Rizal Oct. 05, 2020 Luzviminda SM. Golla, married to Crisanto Villena _____ 892 230 Baras, Rizal Oct. 05, 2020 Sps. Alexander San Jose Maglente Jr. and Clay-ann Agas Maglente _____ 150 90 Baras, Rizal Oct. 05, 2020 Sps. Amiel Vallestero Zulueta and Eloisa San Jose Zulueta _____ 300 65 Baras, Rizal Oct. 05, 2020 Virgilio SM. Golla, married to Concepcion Gragera _____ 4,695 221 Baras, Rizal Oct. 05, 2020 Julie Ann M. Gatdula _____ 18,181 18,181 Baras, Rizal Oct. 05, 2020 Julie Ann M. Gatdula _____ 12,839 12,839 Baras, Rizal Nov. 06, 2019 Consorcia B. Llagas _____ 11,760 11,760 Baras, Rizal Oct. 05, 2020 Victoriano Diozo - 5,228 5,228 Baras, Rizal Oct. 05, 2020 Rosario O. Argamosa, married to Faustino Argamosa _____ 3,401 3,401 Baras, Rizal Oct. 05, 2020 Rosario O. Argamosa, married to Faustino Argamosa _____ 1,055 1,055 Baras, Rizal Oct. 05, 2020 Rosario O. Argamosa, married to Faustino Argamosa _____ 2,228 2,228 Baras, Rizal Oct. 05, 2020 Rosario O. Argamosa, married to Faustino Argamosa _____ 355 355 Baras, Rizal which shall be used for the Savannah Homes ,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 C-5 Southlink Expressway Project of the Department of Public Works and Highways, consisting of 1,000 developed lots and completed housing units, located at Brgy. San Salvador, Baras, Rizal, to be undertaken by Bilrey Construction ,is not subject to capital gains tax (CGT)/income tax/creditable withholding tax (CWT),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 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 2nd day of December, 2020. (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. __________ and __________ from the deceased registered landowners to their respective heirs.
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