Phintecstar Construction, Inc.

July 30, 2020 CERTIFICATE OF TAX EXEMPTION NO. NSH-435-20 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that PHINTECSTAR CONSTRUCTION, INC. (TIN: 000-000-000-000), an entity engaged by the National Housing Authority (NHA), is exempt from project-related income taxes and creditable withholding tax, pursuant to Section 20 (d) (1) of Republic Act 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 NHA's Yolanda Permanent Housing Program, 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 February 26, 2019 July 2, 2019 P____________ Cabucgayan Permanent Housing Brgy. Pawikan, Cabucgayan, Biliran 25 Moreover, the Deeds of Absolute Sale/Unilateral Sale Executed by the Landowners in favor of the NHA over the parcels of land described below, to wit: HTcADC Date of Deed of Absolute Sale Name of Landowners/ Sellers Original/ Transfer Certificate of Title No. Area (Sq.m.) Area Transferred (Sq.m.) Location July 16, 2019 AAA OCL-3468 16,471 14,950 Brgy. Pawikan, Cabucgayan, Biliran April 22, 2019 BBB CCC DDD 1 TC-2520 21,701 5,697 Brgy. Pawikan, Cabucgayan, Biliran in so far as 20,460 sq.m., the area corresponding to the 258 housing units which shall be used for the above-mentioned socialized housing project, is not subject to capital gains tax and documentary stamp tax under Sections 19 and 20 of Republic Act (RA) No. 7279. 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 shall be presented to the Revenue District Office (RDO) concerned in order for the latter to issue the CAR. 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. CAIHTE Issued this 30th day of July, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. This Certificate of Tax Exemption does not include exemption from estate tax on the transfer of TCT No. TC-2520 from its registered owner, EEE, to his heirs.