Bureau of Internal Revenue

BIR Rulings

BIR Ruling [SH-(074) 502-09]

August 7, 2009

BIR RULING [SH-(074) 502-09]

Section 20 of RA No. 7279; S-20-072-2007

National Housing Authority
Quezon Memorial Elliptical Road
Quezon City 1100

Attention: Felicisimo F. Lazarte, Jr.
Department Manager
Northern and Central Luzon

Gentlemen :

This refers to your letter dated June 22, 2009 stating that a contract was executed between your Office and RFN CONSTRUCTION AND DEVELOPMENT CORPORATION ("RFN" for brevity) for the Livelihood, Productivity and Training Center in Northville 7 Resettlement Project, Barangay Malis, Guiguinto, Bulacan; that the Northville 7 Resettlement Site is a socialized housing project intended for the families affected by the Northrail Relocation Program in Bulacan qualified under the Socialized Housing Program of the government; that the Livelihood, Productivity and Training Center is a multi-purpose center for relocates, intended to enhance the productivity and increase their income; that in support of your request, you submitted to this Office the Notice of Award to RFN and the said Contract between the NHA and RFN and you now apply on the latter's behalf for VAT exemption.

In reply, please be informed that pertinent portion of Section 20 of RA No. 7279...

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