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Edly Construction

Certificate of Tax Exemption No. NSH-137-2020 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 6, 2020

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February 6, 2020 CERTIFICATE OF TAX EXEMPTION NO. NSH-137-2020 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that EDLY CONSTRUCTION with Taxpayers Identification Number (TIN) 000-000-000-000, a private entity engaged by the National Housing Authority (NHA), is exempt from project-related income taxes, creditable withholding tax 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/development of socialized housing units under the National Housing Authority (NHA)'s Yolanda Permanent Housing Program, to wit: Date of Notice of Award Date of Contract Agreement Contract Price Project Name Location No. of Socialized Housing Units subject of tax exemption May 19, 2017 August 18, 2017 P___________ Tanza Ville Subdivision Brgy. Tanza, Roxas City, Capiz 330 units 1 However, the purchases of goods/articles by EDLY CONSTRUCTION shall be subject to VAT, even if the said purchases are to be used for the 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 EDLY CONSTRUCTION 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 6th day of February, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Developed and constructed on a parcel of land covered by Transfer Certificate of Title (TCT) No. 097-2013001520 under the name of the City Government of Roxas, with an area of 60,000 sq. m.

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