National Housing Authority (NHA)
Certificate of Tax Exemption No. NSH-591-20 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 15, 2020
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October 15, 2020 CERTIFICATE OF TAX EXEMPTION NO. NSH-591-20 CERTIFICATE OF TAX EXEMPTION This certifies that the Deed of Absolute Sale (DOAS) executed by the Landowners and the National Housing Authority (NHA) over the parcels of land described below, to wit: HTcADC Date of DOAS Name of Landowners Transfer Certificate of Title Nos. Aggregate Area (sq. m.) per TCT Area Transferred for NHA Utilization Location of Property/ies January 15, 2019 Heirs of AAA and BBB T-62376 28,789 28,789 Naic, Cavite December 10, 2018 CCC EP-1089 14,893 14,893 Naic, Cavite December 10, 2018 DDD EP-1088 18,853 18,853 Naic, Cavite January 15, 2019 EEE T-13937 27,048 27,048 Naic, Cavite January 15, 2019 FFF, GGG, HHH & III 057-2014052422 65,942 65,942 Naic, Cavite January 18, 2019 JJJ & KKK T-481322 6,727 6,727 Naic, Cavite January 18, 2019 LLL (T-5007) RT-4231 5,796 5,796 Naic, Cavite which shall be used for the St. Mary Magdalene Ville , consisting of 1,450 housing units, located at Brgy. Malainen, Naic, Cavite, a socialized housing project of the NHA under the Supreme Court Mandamus Program thru the Community Based Initiative approach (CBIA), to be undertaken by St. Louise Prime Builders & Development Corp. , is not subject to capital gains tax/creditable withholding tax, value-added tax and documentary stamp tax pursuant to Sections 19 and 20 of Republic Act (RA) No. 7279 and Section 109 (1) (P) of the 1997 Tax Code, as amended. It is, however, understood that this Certificate of Tax Exemption (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 NHA without the Certificate Authorizing Registration (CAR) issued by this Bureau. In this regard, this CTE, together with the documentary requirements provided under 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 supersedes Certificate of Tax Exemption No. 0266-2019. CAIHTE 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 15th day of October, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue
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