SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

I, ROMEO L. PANELO, of legal age, Filipino, married and a resident of Brgy. Bangcal,
Villaba, Leyte, Philippines, do hereby make, constitute and appoint, GENEVIEVE V. ESPINA,
of legal age, married, Filipino and a resident of Brgy. Bangcal, Villaba, Leyte, Philippines, as
my true and lawful attorney, agent, representative, for me and in my name, place and stead,
to do and perform the following powers, to wit:

1. to represent me in in all transactions, documents and agreements pertinent,

necessary or proper, for the verification, processing and inquiring of my
respective Tax Identification Numbers (TIN) with the Bureau of Internal
Revenue, Revenue District No. 89, Ormoc City, Leyte;

2. To pay any and all liabilities, costs and expenses required for these purposes;

3. To accept and receive any and all documents including all official communications
from the Bureau of Internal Revenue (BIR); and

4. To sign, execute, deliver and submit all documents and papers, and perform all
acts as may be necessary and expedient for said purpose.

HEREBY GIVING AND GRANTING unto said attorney full power and authority to do
and perform all and every act and thing whatsoever requisite and necessary to be done in
and about premises, as fully to all intents and purposes, as I might or could do if personally
present, and to substitute one or more attorney/s.

HEREBY RATIFYING AND CONFIRMING all that the said attorney or substitute/s shall
or may do under and by virtue of these premises.

IN WITNESS WHEREOF, I have hereunto set my hand this 23rd day of July, 2018 at
Villaba, Leyte, Philippines.

PRINCIPAL:

____________________________________
ROMEO L. PANELO
ID No.: 8-87-837
Issued on: _______________________
Issued at: Parañaque, City

SIGNED IN THE PRESENCE OF:

__________________________________________ __________________________________________

1
 ACKNOWLEDGEMENT

REPUBLIC OF THE PHILIPPINES )

PROVINCE OF LEYTE )
MUNICIPALITY OF VILLABA ) S.S.
x----------------------------------------------------x

BEFORE ME, a Notary Public for and in the Municipality of Villaba, Leyte, Philippines,
personally appeared ROMEO L. PANELO who is personally known to me (and identified by
his respective Identification Card above), together with his instrumental witnesses, known
to me and to me known to be the same person who executed the foregoing instrument and
he acknowledged before me that the same is his voluntary act and deed and the voluntary
act and deed of the persons represented.

This Instrument relates to a Special Power of Attorney consisting of two (2) pages
including this Acknowledgement, having been signed by the party and his witnesses on each
and every page and sealed with my notarial seal.

WITNESS MY HAND AND SEAL this 23rd day of July, 2018 at Villaba, Leyte,
Philippines.

Notary Public
Doc. No. 364;
Page No. 73;
Book No. XIII;
Series of 2018.