Certificate of Tax Exemption No. PSH-006-21

January 18, 2021 CERTIFICATE OF TAX EXEMPTION NO. PSH-006-21 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deeds of Absolute Sale (DOAS) executed by the Landowners in favor of the Municipal Government of Barbaza, Antique over the parcels of land described below, to wit: HTcADC Date of Deeds of Absolute Sale Name of Landowners/ Sellers Original Certificate of Title Nos. Area (Sq.m.) Area Transferred (Sq. m.) Location December 12, 2018 AAA and BBB 1 P-46376 5,279 5,279 Brgy. Esparar, Barbaza, Antique December 12, 2018 CCC 2 CLOA-338 8,390 8,390 Brgy. Esparar, Barbaza, Antique December 12, 2018 DDD 3 CLOA-1136 7,241 7,241 Brgy. Esparar, Barbaza, Antique June 18, 2019 4 EEE, FFF, and GGG 5 P-22691 1,167 1,167 Brgy. Esparar, Barbaza, Antique December 12, 2018 HHH P-25061 5,273 5,273 Brgy. Esparar, Barbaza, Antique Total 27,350 27,350 which shall be used for the Atabay Holmes Housing Project , with 449 housing units, located in Brgy. Esparar, Barbaza, Antique, a socialized housing project under the National Housing Authority's (NHA) Yolanda Permanent Housing Program, to be undertaken by Silver Dragon Construction Lumber and Glass Supply, Inc. , are not subject to creditable withholding tax/capital gains tax pursuant to Section 20 of Republic Act (RA) No. 7279 and value-added tax pursuant to Section 109 (1) (P) of the Tax Code of 1997, as amended. The transaction is, however, subject to documentary stamp tax under Section 196 of the National Internal Revenue Code of 1997, as amended, based on the actual consideration of the property. 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, together with the documentary requirements provided under Revenue Memorandum Order (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 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 18th day of January, 2021. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Special Power of Attorney dated December 12, 2018, was granted to III to execute the Deed of Absolute Sale on behalf of the landowners. 2. Special Power of Attorney dated December 3, 2018, was granted to JJJ to execute the Deed of Absolute Sale on behalf of the landowner. 3. Special Power of Attorney dated December 3, 2018, was granted to KKK to execute the Deed of Absolute Sale on behalf of the landowner. 4. This Certificate of Tax Exemption does not include exemption from estate tax, on the transfer of lot from the registered owner, LLL to her heirs. 5. Special Power of Attorney dated December 3, 2018, was granted to MMM to execute the Deed of Extra Judicial Settlement of Estate with Sale on behalf of the landowner.