SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

That we, _______________, ___________, ___________al of legal age, Filipino

and with the same address at
_______________________________________________________________________,
do hereby APPOINT, NAME and CONSTITUTE our half-brother,
_________________________, likewise of legal age, married, Filipino and with address
at _________________________, as our true and lawful attorney-in-fact for our own use
and benefit to do and perform all or any of the following acts, deeds and things, to wit:

1. To negotiate, deal, transact, and secure with the Bureau of Internal

Revenue with address at ___________ regarding Ruling on Tax Preaty;

2. To get, claim and receive documents and papers relative to the above
transaction; and

3. To sign receipt thereof; and to do and perform all and every act
requisite or necessary to carry into effect the foregoing transactions.

HEREBY GIVING AND GRANTING unto our said attorney-in-fact full power
and authority to do and perform all and every act requisite or necessary to carry into effect
the foregoing transactions, as fully for all intents and purposes as we might or could
lawfully do if personally present, with full power of substitution and revocation, and
hereby ratifying and confirming all that my said attorney-in-fact or his substitute shall
lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, I have hereunto set my hand this _ day of _________

at _________________.

Grantor Grantor

SIGNED IN THE PRESENCE OF:

______________________ ___________________

ACKNOWLEDGMENT

REPUBLIC OF THE PHILIPPINES)

PARANAQUE CITY ) S.S.

BEFORE ME, this _ day of __________ in _______________ personally

appeared:
IDENTIFICATION CARDS
NUMBER VALID PLACE
UNTIL ISSUED

known to me and to me known to the same persons who executed the foregoing instrument
and they acknowledged to me that the same is their free and voluntary act and deed.

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

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