SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

I, OFELIA CABOT DELA CRUZ, of legal age, Filipino, and a resident of RER Phase 1,
Kauswagan, Cagayan de Oro City, Philippines, do hereby name, constitute and appoint my
daughter, TERESITA C. FERRAREN, of legal age, Filipino, and a resident of RER Phase 1,
Kauswagan, Cagayan de Oro City, Philippines, to be my true and lawful attorney-in-fact and to do
and perform the following acts and things, to wit:

1. To process, file, follow up and/or pay the Estate-Tax Return and/or pay the corresponding
Estate tax of my late husband RICARDO DELA CRUZ who died on September 06, 2021
before the Bureau of Internal Revenue (BIR);

2. To transit, file, follow up, with the BIR in relation to the processing of any tax, liability or
obligation due to the same agency against me and any related matters;

3. To execute, sign and submit all the relevant papers, documents and/or other writings of
whatever nature or kind required or necessary to be done by virtue of these presents;

4. To accept, receive and sign any documents from the above-mentioned office as if I am
personally present within the premises;

5. To sign, execute and deliver any and/or all papers, documents, receipts or other papers
necessary and/or incident to give force and effect to the powers and authority herein
conveyed and conferred.

HEREBY GIVING AND GRANTING unto our said attorney-in-fact full power and
authority to do and perform all such acts and things which I might or could lawfully do if personally
present and acting and hereby confirming and ratifying all that my said attorney-in-fact may do or
cause to be lawfully done by virtue of these presents.
IN WITNESS WHEREOF, I hereby affix my signature this ___________________, in Cagayan
de Oro City, Philippines.

OFELIA CABOT DELA CRUZ

Principal

With my conformity:

TERESITA C. FERRAREN
Attorney-in-Fact

Signed in the presence of:

__________________________________________________________

REPUBLIC OF THE PHILIPPINES ]

CITY OF CAGAYAN DE ORO ]SS.

BEFORE ME NOTARY PUBLIC for and in the City of Cagayan de Oro and the Province of
Misamis Oriental, Philippines, personally appeared herein principal and exhibited to me her
Passport p9870755A, known to me and known to be the same person who executed the foregoing
instrument and acknowledged to me that the same is of her own free voluntary act and deed.

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Series of 2024.