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June 28, 2010BIR RULING [SH-(015) 060-10]RA 7279; BIR Ruling No. 071-98; BIR Ruling No. DA-130-05;BIR Ruling No. [SH-(006) 076-09]; BIR Ruling No. [SH-(111) 715-09];BIR Ruling No. [SH-(041)-317-09]Mr. Joel Bailey BulaoNo. 9 Peninsula St.Bgy. Tinago, Naga CitySir :This refers to your letter dated April 6, 2010 requesting for an exemption from payment of documentary stamp tax on the sale of lot by the National Housing Authority (NHA) in favor of individual project beneficiary pursuant to Republic Act 7279 otherwise known as the "Urban Development and Housing Act of 1992". TCcDaEDocuments submitted disclosed that Joel Bailey Bulao, with Taxpayer Identification No. 175-450-049 is an awardee of a parcel of land from the National Housing Authority, with Taxpayer Identification No. 000-916-384; that NHA is the registered owner of the parcel of land located at Concepcion Grande, Naga City covered by Transfer Certificate of Title (TCT) No. 55997 of the Registry of Deeds for Naga City; that the said property was sold and awarded to you by NHA as part of the Naga Housing Project of NHA.In support of...