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0f mmRNAt BEIE}'lttE
BiBri,{il
MEMORANDUM OF AGREEMENT RECCIRDS MGT. I}I1r{SIOH
t:d l,u.--
JUL 2 1 2o17tt
N) KNOW ALL IVIEN AND WOMEN BY THESE PRESBNTS:
'fliis Menrorandutn of Agreenrent (lvlOA), made
RECE YWfi
and entered ir-rto this 3"1 day of Noventber
2016 at the Ollice ol'the Vice President, b1,and between:

The HOT]SING AND URBAN DEVELOPMENT COORDINATING COTJNCIL.

witlr ollrce aclclress at 9th Floor BDO Plaza, 8737 Paseo De Roxas Street, Makati City, herein
represeuted by the l-lonorable Vice President ancl I-IUDCC Chairperson MARIA LtrONOR G.
ROI}lfEDO and hereinafier ref-erred to as "[-lUDCC":

-altd-

The BUREAU OF TNTERNAL REVENUE. a govemment agency duly organized ancl

existirtg uttder Philippine Law, rvith office address at BIR National Olfice Bldg., BIR Roaci,
Dilinran. Qitezon City, hereitt t'epresented by the Comurissioner of Intenal Revenue CAESAR It.
DULAY and hereinafter referred to as "BIR";

-and-

l-he NATIONAL I{OUSING AUTHORITY. with office address at Quezon Memorial.

Elliptical Road, Quezon City, herein represented by its Acting General lr4apager MARCtrLINO
P. ESCALADA, JR. and hereinafier referred to as "NFIA";

WITNBSSBTH:

WI-IEREAS, the I-IUDCC serves as the oversight, over-all coordinator. initiator ancl

6
facilitator of all goverltlnent policies, plans and plograrns fbr the hoLrsing sector; sets t6e overall
direction and targets fbr tlie sector; and determines strategies, fonlulates appropriate policies,
t-tlotritors, atrd evaluates tlte prograllts, projects and perlonltance of the implementilrg slielter
agencies;

WHEREAS, the Natiortal Internal Revenue Code of 1997 (Tax Code), as anrepclecl,
trrattdates the IllR to administer and execute all internal revenue tax lalvs;

WI-IEREAS, the NI{A is nrandated to provide decent. adequate, and alfbrdabie housing to
low-ittconte f-artrilies, ensure the provision of cor-nnlLrnity fbcilities, Lrtilities, and access to social
serv i ces and ecor-rttr-r'i i c oppilrtun ities;

WI-llrREAS, the BIR ltas issLrecl Revertue Regulatioirs (RR) No. 1l-()7, prescribing rhe
guitlciirtes attd proceclut'es tbr tiie availnieut of the tax incenti.,,es by govenllent-r)\,r.,,nefl ;11111

ctlrrtrolled corporatiorts, Iocal govd'nrnent Ltnits, and privatc sector particiglzrting in socializccl
hoLrsirrg olthe national governrnent; \ [f
v"-
 lf

WHEI{EAS, the BIIt commits to facilitate and expedite tlie processirrg and issr.rance oi
Celtii-rcate of Tax Exenrptiorr for transfers of raw land to NHA intendecl fbr sociaiized housing
pro.iects of the national governurent lurder Republic Act (RA) No. 7279, otherwise kuorvn as. the
i" "LIrban Developnrent and Llousing Act of 799)", intended fbr the farnilies af1'ected b), calanrities.
\ clearir-rg of waterrvays, esteros, infi'astructure projects of tlie govemnlents and those living in
danger areas;

WI-IEREAS, this MOA is entered into by the parties to attaiu the said obiective and to agree
on certain policies I'or the availment of tax incentives;

NOW TIIEREFORE, Ibr and in consideration of the above premises and their mutual
covenarrts helein set fbrth, the Parties have nrutLrally agreed to enter into tliis Agreement uncler the

folIorving tern-rs and conditions:

I, The BIR shall:

a) Prioritize and expedite the processiug and issuance of the Certificate of Tax Exenrption
for transf-ers of raw land to NHA iirtended for socialized housing projects of the national
goven.urent under RA No. 7279, intended fbr the [amilies affected by calarrities.
clearing of waterways, esteros, infi'astructure projects of the govemments ar-rd those

living in danger al'eas;

b) Streamline tlie processiug fbr tlie issuance of Certificate of Tax Exemption by reducing

and/or eliminating Llnnecessary docurnentary requirements. Reqr"rest for the issuarice

of tlie Certificate of Tax Exemption shall be processed directly at the Offlce of the
Conrnrissiouer.

\#, Ii. The IIUDCC shall:

Assist the BIR in identifying and monitoring socialized liousing pro.lects under RA No.
7219 qualified for tax incentives, by sr-rbnritting to the BIR a reguiarly updated nraster
f,n
list of socialized housing projects o1'the national government.
W E,B
FJgE
(- i".i O
III. Tlie NIIA shall: /a E_ d6',1
X '::EE
a) Indorse the application of the contractor fbr tlie issuance of CeLtificate cif Tax ==EE
Exeurption;
BIR rn the evalrration & r,erif-ication ol docunlentary requirenrents to
=
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,r:E sEE
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b) Assist the be

attachecl to the application; Qe

c) Provide list of authorizecl officers to certify recorcls fi'om NI-lA.

{
IVJ T'he BlR, tttJDCC ernd NFIr\ shall liolcl regular consLrltations to nlonitor the
eff-ectiveness o 1' procecliires, ancl to acldress remaini ng l lottlenecks
\r
\l
 -l'he
BIR' lltlDCC anc'l NI-lA shatl seltarately'issLre gLriLielines lrrcl pr.oceclur.es i,.r.cler.
to intpleurerrt.this l\ilOA.

lN WI-fNlrSS IIEt{11OF, the parties have liereuntg afTlred r6eir slgnil{ul-cs or"r tlre riate ancl
;llace helei n alrove-nrerrtioned.

I?III. tIIC IIOTJSINC; AND TIITI}AN DEVELOPN,IIiNT CooIIDINA-I.ING C()LINCIT-

N'AR,^ ,KR
G. *oBrrED'
VICE I)I{ESIDI]N'I AND CI IAI ITPERSON

For the IILIIIEAU OF'INT'ERNAL RII\/ENUIi

/V<**"*t
CAESAR II. DL]LAY
Coninrissiclner o l Inter.nal Revenue

Fol the NAl'lON HOUSING ATJTFIOITITY

NIAIICELINO P. ESCALADA, .IR.

Acti ug General it4anager

WIl'NIiSSIlTFI:

; Ii L R. O.IASTITO
etal'y Cenelal
II I NIAITIS ,y(D. c..\tlttEltos
Assisr tlt Conrrnissiorier'
cn{fifuffii;--
(Wistryas
O I N,l ir rra sernerir
IITII)CC rlt R Otl rce
NI-IA

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,ITAKATICIT\I
FEts A2 2A.11 ATW.GE "n.
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,As fio <--;/J
NOTA IC FdR MAKATI CII
DE;EIIIBER 31, ZO IS
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.5S03514 /[01-93-2q17 / MAKATI

*oK HoAq 655155 I.IFETIME I{EMBER
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N0.M. 164 I 2011/RoLL No. 400S1
MCI.E COniF L TAHCE l{0.V-0006334-
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