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October 19, 2009BIR RULING [SH-(098) 654-09]RA 7279; RR 11-07; RMC 42-01; SH(039)-165-2008National Housing AuthorityQuezon Memorial Elliptical RoadQuezon CityAttention: Arch. Virginia R. DomingoManagerSouthern Luzon and Bicol RegionGentlemen :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...