Exemption of the National Housing Authority (NHA) from Registration Fees and Taxes

January 26, 2004 LRA CIRCULAR NO. 01-04 TO : All Registers of Deeds and Deputy Registers of Deeds SUBJECT : Exemption of the National Housing Authority (NHA) from Registration Fees and Taxes This is a reiteration of LRC Circular No. 383 dated November 10, 1980 and LRA Circular No. 46 dated July 16, 1992 on the exemption of the National Housing Authority from payment of registration fees including fees required for the issuance of transfer certificates of titles. The pertinent provision of Republic Act No. 7279 is quoted hereunder: "Sec. 19. Incentives for the National Housing Authority, being the primary government agency in charge of providing housing for the underprivileged and homeless, shall be exempted from the payment of all fees and charges of any kind, whether local or national, such as income and real taxes. All documents or contracts executed by and in favor of the National Housing Authority shall also be exempt from the payment of documentary stamp tax and registration fees, including fees required for the issuance of transfer certificates of titles." For your guidance and strict compliance. (SGD.) BENEDICTO B. ULEP Administrator Land Registration Authority