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November 18, 2009BIR RULING [SH-(113) 723-09]R.A. No. 7279; VAT Ruling No. 003-03National Housing AuthorityQuezon Memorial Elliptical RoadDiliman, Quezon CityAttention: Mr. Felicisimo F. LazarteDepartment ManagerNorthern and Central LuzonGentlemen :This refers to your letter dated June 23, 2009 requesting on behalf of T.M. Abad Construction for exemption from the payment of value-added tax (VAT) in relation to its construction works for a socialized housing project pursuant to Section 20 of R.A. No. 7279, otherwise known as the "Urban Development and Housing Act of 1992." CIHTacAs represented, the National Housing Authority is the implementing arm in the National Shelter Program.On the other hand, T.M. Abad Construction is the contractor of the Rehabilitation of 29 Shallow Wells and Riprapping of Existing Creek in Northville 6 Resettlement Project, Barangay Santol, Balagtas, Bulacan.The aforesaid resettlement is a socialized housing project intended for families affected by the Northrail Relocation Program in Bulacan qualified under the Socialized Housing Program of the government.In reply, please be informed that pursuant to Section 20 of R.A. No. 7279, pertinent portion of which reads as follows:"Sec. 20. ...