AUTHORIZATION LETTER

September 5, 2019

To the concerned agency:

Please be informed that I have sought assistance and authorized ATTY. CELSO THOMAS B.
VALMORES, of legal age, married, with address at 534 Batangas East, Ayala Alabang Village,
Muntinlupa City, and/or MR. GERVIC ERUM, of legal age, single, with address at 31 Bolivar
Street, Villa Carolina 1, Muntinlupa City; and/or MR. ARMANDO AQUILINO, of legal age,
married with office address at 2/F Cocofed Bldg., 144 Amorsolo Street, Legaspi Village, Makati
City, to do the following acts on my behalf:

To make representations with, and request pertinent documents relating to the Estate of
Irene Lipana who died on May 30, 2018, including the purported Waiver of Rights and/or
Inheritance in the Kasulatan ng Pagbabahagi ng Pagmamay-ari dated March 10, 2014,
notarized by Atty. Esther R. Realeza, under Doc. No. 84, Book No. 18, Page No. 79, Series
of 2004, from, but not limited to the following offices: the Assessor’s Office of the
Municipality of Siniloan Laguna; the appropriate Revenue District Office of the Bureau of
Internal Revenue (BIR); the appropriate office of the DENR/PENRO; the Bureau of Lands;
and the Registry of Deeds and/or Land Registration Authority, for the possible availment
of estate tax amnesty (2019).

Thank you for your consideration.

Very truly yours,

Nicanor Garcia Lipana