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Certificate of Tax Exemption No. NSH-225-2021

Certificate of Tax Exemption No. NSH-225-2021 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 5, 2021

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July 5, 2021 CERTIFICATE OF TAX EXEMPTION NO. NSH-225-2021 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deed of Absolute Sale made and executed by and between the Landowner and the City Government of Quezon City over the parcels of land described below, to wit: Date Name of Landowner Transfer Certificate of Title (TCT) Nos. Area (Sq.m.) Transferred (Sq.m.) Location March 10, 2021 Tefomi Realty Corporation 6,161 6,161 6,062 6,062 4,501 4,501 5,670 5,670 2,752 2,752 5,309 5,309 6,196 6,196 which will be used for the socialized housing project intended for Quezon City Informal Settlers Families (ISFs), is not subject to capital gains tax under Section 20 of Republic Act (RA) No. 7279 and to value-added tax pursuant to Section 109 (1) (P) of the National Internal Revenue Code of 1997, as amended. It is, however, understood that this Certificate of Tax Exemption 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 Certificate of Tax Exemption shall be presented to the Revenue District Office (RDO) concerned in order for the latter to issue the CAR. DETACa 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 5th day of July, 2021. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue

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