October 19, 2009
BIR RULING [SH-(098) 654-09]
RA 7279; RR 11-07; RMC 42-01; SH(039)-165-2008
National Housing Authority
Quezon Memorial Elliptical Road
Quezon City
Attention: Arch. Virginia R. Domingo
Manager
Southern Luzon and Bicol Region
Gentlemen :
This refers to your letter dated July 15, 2009, requesting in behalf of M.Y. REYES BUILDERS DEVELOPMENT CORPORATION (M.Y. REYES, for short), exemption from payment of the Value-Added Tax (VAT), pursuant to Republic Act (RA) 7279.
Documents submitted disclosed that the National Housing Authority (NHA) entered into a Memorandum of Agreement (MOA) with the Local Government of Sta. Rosa wherein it agreed to provide 15 additional classrooms within Southville 4 Housing Project, Barangay Caingin, Sta. Rosa, Laguna, for the children of the newly relocated families; that the NHA recommended that the contract be awarded through public bidding; that M.Y. Reyes with TIN: 201-792-849-000 was awarded the contract to construct the said 15 additional classrooms for the affected families; that NHA certified that the construction of the One (1) Unit Three (3) Storey Classroom School Building at Southville 4 Resettlement Project, Caingin, Sta. Rosa, Laguna is considered as one of...
