SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

I, RAYA MAE E. LUNA, of legal age, and a resident of DAVAO CITY, do hereby name, constitute, and appoint JERLYN D.
CADINAS of CADINAS BOOKKEEPING AND ACCOUNTING SERVICES to be my true and lawful attorney-in-fact, for me and
in my name, place and stead to, to do the following special powers, to wit:

1. To process, transact, sign, receive, follow-up, negotiate in my behalf with BIR on my business registration
including, but not limited to:
a. BIR forms 1901 for business registration, 1906 for Authority to Print, S1905 for ORUS
registration,1905 (including but not limited to books registration,update of any information on my data,
transfer of RDO, if any) 0605 for payments, claim of 2303 and TIN Verification slip.
b. Processing of Authority to Print, printer certificate of delivery of receipts and/or invoice, and
sworn statement for printing of receipt/invoices.

2. To process, transact, sign, receive, and follow up in my behalf with SSS,PHIC, HDMF and BIR on the registration
of my employees under my company.

3. To process, transact, sign, receive, follow-up in my behalf with the Office of the Business Bureau, City
Treasurer’s Office, Bureau of Internal Revenue, Department of Trade and Industry, Municipal/City
Assessors,Registry of Deeds, OCBO, BFP, City Economic Enterprise and other Local government
agencies with regards to the NEW APPLICATION/RENEWAL/PARTIAL AND FULL RETIREMENT/ADDITIONAL
LINE OF BUSINESS/CHANGE ADDRESS & TRADE NAME/CERTIFIED TRUE COPY/ADOPTATION OF
BUSINESS TRADE NAME and other related transaction of BUSINESS PERMIT FOR THE YEAR 2024.

4. To sign the certification and other related documents, pay and claim business permit logo in my behalf, any and
all papers, documents and/or Official form of related to or in connection with the aforesaid business permit.

5. To secure and submit necessary documents and make legal payment for the aforementioned given authority;

HEREBY GIVING AND GRANTING unto our said attorney full powers and authority to do and perform all and every act
requisite or necessary to carry into effect the foregoing powers, as fully to all intents and purposes as I 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 shall lawfully do cause to be done by virtue hereof.

IIN WITNESS WHEREOF, I have hereunto set my hands this February 14, 2024 in the City of Davao, Philippines.

RAYA MAE E. LUNA

Affiant

Conforme:

JERLYN D. CADINAS

Attorney-in-fact

ACKNOWLEDGEMENT

BEFORE ME, a Notary Public for and in the City of Davao, this _________________________, personally appeared
the parties exhibiting their competent proofs of identity as above-stated under their names, known to me to be the same
persons who executed the foregoing instrument, and acknowledged that the same is their free act and deed.

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

Notary Public

Doc. No._______;
Page No._______;
Book No._______;
Series of 20_____;