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Ryan L. Uy

Certificate of Tax Exemption No. NSH-0660-2020 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 17, 2020

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December 17, 2020 CERTIFICATE OF TAX EXEMPTION NO. NSH-0660-2020 CERTIFICATE OF TAX EXEMPTION This certifies that the Deed of Absolute Sale (DOAS) executed by and between Ryan L. Uy and the National Housing Authority (NHA) over the parcels of land described below, to wit: Date Name of Landowner 1 Transfer Certificate of Title (TCT) No. Area (Sq. m.) Area Transferred (Sq. m.) Location February 26, 2020 Ryan L. Uy _____ 29,797 29,797 Brgy. Cogon, Island of Samal, Davao del Norte February 26, 2020 Ryan L. Uy _____ 29,797 29,797 Brgy. Cogon, Island of Samal, Davao del Norte February 26, 2020 Ryan L. Uy _____ 29,797 29,797 Brgy. Cogon, Island of Samal, Davao del Norte February 26, 2020 Ryan L. Uy _____ 29,798 29,798 Brgy. Cogon, Island of Samal, Davao del Norte February 26, 2020 Ryan L. Uy _____ 50,000 31,972 Brgy. Cogon, Island of Samal, Davao del Norte February 26, 2020 Ryan L. Uy _____ 2,686 2,686 Brgy. Cogon, Island of Samal, Davao del Norte which shall be used for Maresca Homes (formerly Adelaide Village), a socialized housing project of the NHA under its Government Employees Housing Program (GEHP), consisting of 1000 housing units, located at Brgy. Cogon, Island of Samal, Davao del Norte, to be undertaken by Rotaflex Construction and Development Corporation, is not subject to income tax/creditable withholding tax/capital gains tax and documentary stamp tax pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279 and value-added tax pursuant to 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 Officer (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 facts and documents are 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 17th day of December, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. The TCTs are still under the names of the previous owners but the Certificates Authorizing Registration (CARs) have already been issued in favor of Ryan L. Uy.

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