SPECIAL POWER OF ATTORNEY

Let all men know by these presents:

I, SR. ZAIDA A. VILLAREAL, of legal age, Filipino, resident of La Consolacion College, Bais
City, Negros Oriental, Philippines, do hereby NAME, CONSTITUTE, and APPOINT, RONALD
PATRICK FLOR, RYAN GRAVADOR, and/or JOCELLE F. BAYARCAL, of legal age, Filipino, and
resident of Barangay Looc, Sibulan, Negros Oriental, Philippines, to be my lawful ATTORNEY-IN-
FACT, for me and in my name, place and stead, to perform the following acts, to wit:

1. To execute the LAST WILL AND TESTAMENT OF SPOUSES JOHANN WILLI SAPNGEBERG
NOWAK & TERESITA BARING NOWAK further known as Doc. No. 21; Page No. 5; Book
No. II; series of 2010, sign, and deliver all the documents required by the bureau of
Internal Revenue (BIR) and other government agencies which are necessary for the
issuance of the electronic Certificate Authorizing Registration (eCAR) for the ESTATE OF
JOHANN WILLI SPANGENBERG NOWAK and TERESITA BARING NOWAK;
2. To transact, process, and secure the electronic Certificate Authorizing Registration
(eCAR);
3. To make, sign, and execute any documents (like and not limited to the Application of
Tax Identification Number or TIN) for the complete release of the electronic Certificate
Authorizing Registration (eCAR) for the ESTATE OF JOHANN WILLI SPANGENBERG
NOWAK and TERESITA BARING NOWAK;
4. And generally, to perform any other acts necessary to carry out the abovementioned
purposes.

HEREBY GIVING AND GRANTING unto the said Attorney-In-Fact the full power and authority to
perform all and every act requisite and necessary or proper to carry into effect the foregoing authority
that RONALD PATRICK FLOR and/or RYAN GRAVADOR will, as fully to all intents and purposes as I might
or could lawfully do if personally present, with the power of substitution and revocation, and hereby
ratifying and confirming all that my said Attorney-In-Fact shall lawfully do or cause to be done under and
by these presents.

IN WITNESS WHEREOF, I hereby set my hand this _________day of ________, 2023 at the City of
Dumaguete, Philippines.

SR. ZAIDA A. VILLAREAL

Principal/Vendor
Competent Evidence of Identity:
PRC ID No: 0016908
Valid until November 5,2024
 ACKNOWLEDGEMENT

REPUBLIC OF THE PHILIPPINES )

CITY OF DUMAGUETE ) S.S.

BEFORE ME, Notary Public of Dumaguete City, Philippines, this _______, personally
appeared the abovementioned person and exhibited to me his Competent Evidence of Identity
indicated below his signature and who represented to me to be the same person who executed
the foregoing instrument and he acknowledged to me that the same is his free voluntary act
and deed.
This is to certify that this instrument consists of only this page on which this
acknowledgement is written and signed by the principal.

WITNESS MY HAND AND NOTARIAL SEAL.

Doc No. ;
Page No. ;
Book No. ;
Series of 2023