Certificate of Tax Exemption No. NSH-0675-2020

December 23, 2020 CERTIFICATE OF TAX EXEMPTION NO. NSH-0675-2020 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deeds of Absolute Sale (DOAS) executed by the Landowners in favor of the National Housing Authority (NHA) over the parcels of land described below, to wit: Date of Deeds of Absolute Sale Name of Landowners/Sellers Original/ Transfer Certificate of Title No. Area (Sq.m.) Area Transferred (Sq. m.) Location June 21, 2016 Nelson H. Requitillo Jacqueline R. Suson Jessica Requitillo-Santana _____ 58,727 58,727 Brgy. Anislag, Isabel, Leyte June 21, 2016 Paterno L. Hermoso 1 Nestor L. Hermoso Gorgonia H. Requitillo Alfredo L. Hermoso Lolita L. Hermoso Nora Hermoso Sidaya Merlita H. Sidaya Padayao Eduardo Hermoso Sidaya _____ 27,310 27,310 Brgy. Anislag, Isabel, Leyte June 21, 2016 Sps. Noe and Lani Linganay _____ 5,570 5,570 Brgy. Anislag, Isabel, Leyte June 21, 2016 Paterno L. Hermoso 3 Nestor L. Hermoso Gorgonia H. Requitillo Alfredo L. Hermoso Lolita L. Hermoso Nora Hermoso Sidaya Merlita H. Sidaya Padayao Eduardo Hermoso Sidaya _____ 31,403 31,403 Brgy. Anislag, Isabel, Leyte which shall be used for the Las Casas Del Flor Phases 1, 2, 3 & 4 and Matlang Heights Subdivision Site 1 and Site 2 Housing Project , with 1,350 housing units, located in Brgys. Anislag and Matlang, Isabel, Leyte, a socialized housing project under the National Housing Authority's (NHA) Yolanda Permanent Housing Program, to be undertaken by PHINTECSTAR CONSTRUCTION, INC. , are not subject to 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 CTE is never intended, and shall not be construed, as giving authority to the concerned Register of Deeds to effect transfer of the land titles in the name of the buyer 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 lands, shall be annotated by the Register of Deeds having jurisdiction over the properties, to the effect that the same are to be applied or are being applied to a socialized housing project pursuant to RA 7279. 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 23rd day of December, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. The above-named parties are the heirs of Teodora Linganay Hermoso who died intestate on April 29, 2014, and have executed an Extra Judicial Settlement of Estate on May 6, 2014. 2. * Original Certificate of Title No. __________ was cancelled and a Transfer Certificate of Title No. __________ was issued by the Register of Deeds, Leyte, on June 22, 2017, in the name of Teodora Linganay Hermoso. 3. This Certificate of Tax Exemption does not include exemption from estate tax on the transfer of lot covered by the above-mentioned Tax Declaration from the registered owner Dionesio Hermoso to his heirs. 4. * A Certification dated November 25, 2020, issued by the Regional Manager, Region VIII, Tacloban City, National Housing Authority, certifying that the only available proof of land ownership for the above-mentioned parcel of land which was the subject of a Deed of Absolute Sale executed by and between the Heirs of Dionesio Hermoso and NHA dated June 21, 2016, is Tax Declaration No. __________.