February 6, 2009
BIR RULING [SH-(006) 076-09]
RA 7279; S-02-042-2008
Ms. Nicanora J. Castro
29 Capillan St.
San Francisco del Monte
Quezon City
Madam :
This refers to your letter dated January 23, 2009 requesting in effect, for an exemption from taxes pursuant to the provisions of Republic Act (RA) No. 7279, otherwise known as the Urban Development and Housing Act of 1992.
It appears that Ms. Nicanora J. Castro is an awardee of a parcel of land from the National Housing Authority (NHA) particularly Lot 8, Block 51, Pcs-8258 located at Madrigal Estate ZIP Project, Quezon City and covered by Transfer Certificate of Title (TCT) No. N-149217. In support of your request, you submitted to this Office a Certification issued by the NHA dated July 9, 2008 that the above-named property is a low-cost housing project.
In reply, please be informed that:
"Sec. 19. Incentives for the National Housing Authority. — 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,...
