Certificate of Tax Exemption No. NSH-084-2022
Certificate of Tax Exemption No. NSH-084-2022 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 28, 2022
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February 28, 2022 CERTIFICATE OF TAX EXEMPTION NO. NSH-084-2022 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that R. R. ENCABO CONSTRUCTORS, INCORPORATED , with Taxpayer Identification Number (TIN) 000-000-000-000, an entity engaged by the National Housing Authority (NHA) , is exempt from project-related income taxes/creditable withholding tax (CWT) and value-added tax (VAT) pursuant to Section 20 (d) (1) and (3) of Republic Act (RA) 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 of socialized housing 1 units (house-on-stilts) under the NHA's Emergency Housing Assistance Program (Calamity Fund) intended for the families whose houses were totally burned during the armed conflict between the MNLF Misuari faction and government forces, to wit: Date of Notice of Award Date of Contract Agreement Contract Price (Php) Project Name Location No. of Socialized Housing Units subject of tax exemption January 14, 2016 March 09, 2016 2 March 28, 2016 3 ____________ Vale Vista Subdivision Phase IV-Z3R Resettlement Project Brgy. Kasanyangan, Zamboanga City 917 units 4 However, the purchases of goods/articles by R. R. ENCABO CONSTRUCTORS, INCORPORATED shall be subject to VAT, even if the said purchases are to be used for the above-mentioned 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 R. R. ENCABO CONSTRUCTORS, INCORPORATED must issue VAT-exempt official receipts on its gross receipts from the said socialized housing project. 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 28th day of February, 2022. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Per Endorsement Letter and Certification of the NHA, Region IX & ARMM, Zamboanga District Office II, both dated January 20, 2020. 2. Date of acknowledgment for AAA in his capacity as __________ of R. R. Encabo Constructors, Incorporated. 3. Date of acknowledgment for Atty. Sinforoso R. Pagunsan in his capacity as General Manager of the NHA. 4. Per submitted approved Site Development Plan.
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