November 24, 2009
BIR RULING [SH-(119) 734-09]
RA 7279; SH (086) 572-2009 dtd. 9/10/09
National Housing Authority
Quezon Memorial Elliptical Road, Diliman
Quezon City
Attention: Arch. Virginia R. Domingo
Manager
Southern Luzon and Bicol Region
Gentlemen :
This refers to your letter dated October 29, 2008 requesting on behalf of your contractor, Rota Flex Construction, for exemption from project-related income taxes, expanded withholding tax and value-added tax (VAT) pursuant to the provisions of Republic Act (RA) No. 7279, otherwise known as the "Urban Development and Housing Act of 1992".
From the documents submitted, it appears that on July 30, 2008 a Contract for Repair and Reconstruction of Riprap at Kapayapaan Ville, Canlubang, Laguna, was executed between National Housing Authority (NHA), as the procuring entity and Rota Flex Construction, as the contractor; that pursuant to the said Contract, Rota Flex Construction shall be the contractor of a socialized housing project known as Repair and Reconstruction of Riprap at Kapayapaan Ville, Canlubang, Laguna; and that said project was certified by the National Housing Authority as a socialized housing project intended for the assistance in the repair and...
