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MJMari Builders and Enterprise

Certificate of Tax Exemption No. NSH-686-2020 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 29, 2020

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December 29, 2020 CERTIFICATE OF TAX EXEMPTION NO. NSH-686-2020 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that MJMARI BUILDERS AND ENTERPRISE with Taxpayers Identification Number (TIN) __________ an 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 Land Development of Ramon Magsaysay Heights Housing Project under the NHA's Socialized Housing Program (insofar as the 153 socialized lots generated therefrom are concerned), to wit: Date of Notice of Award Date of Contract Agreement Contract Price (Php) Project Name Location No. of Socialized Lots Subject of Tax Exemption November 03, 2016 March 04, 2017 __________ Land Development of Ramon Magsaysay Heights Housing Project Brgy. Poblacion, Ramon Magsaysay, Zamboanga Del Sur 153 However, the purchases of goods/articles by MJMARI BUILDERS AND ENTERPRISE 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 MJMARI BUILDERS AND ENTERPRISE must issue VAT-exempt official receipts on its gross receipts from the said socialized housing project. 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 29th day of December, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue

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