SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

I, EUNICE E. CREDO, of legal age, Filipino, single, and with residence and
postal address at Guinsuan, Poblacion, Zamboanguita, Negros Oriental, Philippines, do
hereby name, constitute, and appoint KEVIN V. ELMIDO, of legal age, Filipino,
married, and with residence and postal address at Sugar Plain, Acupanda St., Purok 3,
Poblacion, Zamboanguita, Negros Oriental, Philippines, to be our true and lawful
Attorney-in-Fact for me in my name, place and stead, to do and perform the following
acts and things:

1. To be my REPRESENTATIVE/PROCESSOR in facilitating the

computation
of my Capital Gains Tax (CGT) and Documentary Stamp Tax (DST) at
the
Bureau of Internal Revenue (BIR) and to pay the above-mentioned taxes at
any BIR-accredited bank;

2. To get and secure a copy of my aggregate landholdings at Municipal

Assessor’s
Office of Zamboanguita and the Provincial Assessor’s Office.

3. To make, sign, execute, and deliver all documents and papers necessary and
requisite to carry into effect the foregoing authorities.

HEREBY GIVING AND GRANTING unto our said attorney full power and
authority to do and perform each and every act necessary and requisite as fully to all
intents and purposes as we might or could lawfully do if personally present and acting in
person, HEREBY RATIFYING AND CONFIRMING all that our said Attorney-in-Fact
may do or cause to be done by virtue of these presents.

IN WITNESS WHEREOF, we have hereunto set our hands this

_________________________________ at Dumaguete City, Negros Oriental,
Philippines.

EUNICE E. CREDO
Principal
Valid ID: OSCA
ID No. 2296

Conforme:

KEVIN V. ELMIDO

Page 1 of 2
Special Power of Attorney
Eunice E. Credo-Principal
 Attorney-in-Fact
Valid ID: PRC License
License No. 1617017

SIGNED IN THE PRESENCE OF:

_______________________ _______________________
Witness Witness

ACKNOWLEDGEMENT

REPUBLIC OF THE PHILIPPINES)

CITY OF DUMAGUETE )S.S.

BEFORE ME, this _____________________________ at Dumaguete City,

Negros Oriental, Philippines, appeared the above-named parties who have satisfactorily
proven to me their identities through the competent evidence of identity stated under their
respective names, known to me and to me known to be the same persons who executed
the foregoing instrument and who acknowledged to me that the same is their free act and
voluntary deed.

WITNESS MY HAND AND SEAL.

Doc. No. ________

Page No. ________
Book No. ________
Series of 2023

Page 2 of 2
Special Power of Attorney
Eunice E. Credo-Principal