February 4, 2009
BIR RULING [SH-(004) 070-09]
R.A. No. 7279; SH(043) 260-2008 dtd. 10/30/08
National Housing Authority
Quezon Memorial Elliptical Road
Diliman, Quezon City
Attention: Ma. Theresa L. Siat
District Manager — Pasig/Marikina/Manggahan,
National Capital Region
Gentlemen :
This refers to the Memorandum dated January 18, 2006 of the Chief, Legal Division, BIR Revenue Region No. 7 (Quezon City), for the Revenue District Officer, RDO #46 (Cainta-Taytay), clarifying the issue on whether the sale of real property of the National Housing Authority (NHA) to Iglesia Ni Cristo (INC) is subject to withholding tax (WT) and documentary stamp tax (DST).
In the said Memorandum, the Chief, Legal Division, opined that the transfer of the property of the NHA to INC for the use of the latter for the site of its church building and not for housing project in accordance with RA 7279 shall not be exempted from the payment of withholding tax, capital gains tax and documentary stamp tax.
That in disagreement with the said opinion, NHA issued a certification to the effect that INC is one of the community facilities of the Manggahan Socialized Housing...
