SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

I, FLORIDA V. PASCUBILLO of legal age, Filipino and a resident of Brgy. Balite,

Villaba, Leyte, Philippines, do hereby name, constitute and appoint JULITA VILLA,
likewise of legal age, Filipino, and a resident of Ormoc City, Leyte, Philippines, to be my
true and lawful attorney-in-fact, and in my name, place and stead to do and perform
the following acts, deeds and things, to wit:

To process the payment of the capital gains and documentary stamp tax
over a portion of a certain parcel of land under TCT # 121-2019000031
situated in Brgy. San Pablo, Ormoc City, Leyte containing an area of 77
square meters more or less, with the Bureau of Internal Revenue (BIR)
Ormoc Branch;

To get, obtain and secure the Electronic Certificate Authorizing Registration

(eCAR) of the capital gains tax and Documentary Stamp Tax consisting of
two(2) e-Clearance from Bureau of Internal Revenue (BIR), Ormoc Branch,
sign on our behalf whatever documents needed for me to sign with the said
office;

Process with the Assessor’s Office of Ormoc City, Leyte as well as with the
Registry of Deeds of Ormoc for the transfer of ownership of the above
mentioned lot from its former owner unto my name containing an area of 77
square meters more or less of the same lot; sign on my behalf whatever
documents needed for me to sign and do such other acts and things
necessary to effect the herein authority given.

HEREBY GIVING AND GRANTING unto my said attorneys-in-fact full power and
authority to do and perform all and every act or deed necessary to be done or
performed as fully to all intents and purposes as I might or could lawfully do if personally
present, and hereby ratifying and confirming all and every act or deed done or
performed by my said attorney-in-fact in accordance with this authority.

IN WITNESS WHEREOF, I have hereunto affixed my signature this ___ day of

___________ in Ormoc City, Philippines.

FLORIDA V. PASCUBILLO
Principal
SSS-03-5812805-8

Signed in the presence of:

________________________ ______________________

REPUBLIC OF THE PHILIPPINES)

CITY OF ORMOC ) S.S.

BEFORE ME, this ____ day of ________ at Ormoc City, personally appeared the
above named principal, with her competent evidence of identity written below her
name, known to me and to me known to be the same person who executed the
foregoing instrument, which is a Special Power of Attorney and she acknowledged to
me further that the same is her voluntary act and deed.

WITNESS MY HAND AND NOTARIAL SEAL on the date and place above written.