SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

I, JOHNNY CHAN, Filipino, of legal age, married and a resident of North

Bridgeway Filinvest, Alabang Muntinlupa, do hereby name, constitute and appoint
EDITHA ARCES, Filipino, of legal age, widow, and resident of Tagbilaran City, to be
our true and lawful attorney-in-fact, for me and in my name, place and stead, to do the
following act, to wit:

1. To represent me before the BIR in processing documents.

HEREBY GIVING AND GRANTING unto our said attorney-in-fact full power
and authority to do and perform all and any act requisite or necessary to carry into effect
the foregoing authority as full 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 the said attorney or her substitute shall lawfully do or cause to be done
by virtue hereof.

IN WITNESS WHEREOF, I hereunto set our hand this ________ day

of____________________, 2017 in the _________________________________.

JOHNNY CHAN
Principal

Signed in the Presence of:

_________________________ ___________________________

ACKNOWLEDGEMENT
Republic of the Philippines)
City of Tagbilaran ) S.S.
X----------------/

BEFORE ME, this _____ day of _____________, 2017 in the

___________________________________, personally appeared the affiants with his
ID/Com. Tax No. ______________, ____________________. issued on
___________________,____________________at__________________________,____
________________, all known to me and to me known to be the same person who
executed the foregoing instrument and she acknowledged to me that the same in her own
free act and deed.

WITNESS MY HAND AND SEAL.

Doc. No. : _______

Page No. : _______
Book No.: _______
Series of : 2017___