BIR Ruling No. 379-2021

RFPUBI IC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

Certificate of Tax Exemption No.

DF-379 - 2021

CERTIFICATE OF TAX EXEMPTION

TO ALL WHOM IT MAY CONCERN:

This certifies that the donation under the Deed of Donation dated January 18, 2019. executed by:

Name of Donor TIN Address

MANUEL M. LAZARO

in favor of:

ROMAN CATHOLIC BISHOP OF ANTIPOLO, INC. Name of Donee TIN Formation Center, Antipolo City. Chancery Office, Mater Dei Rizal 1870 Address

covering the following properties:

TD No. Original Certificate of Title No./Tax Declaration No. Area (sq.m.) 3,132 6,868 Area Donated (sq.m. 6,868 3,132 Yakat, Brgy. Quisao, Pililla, Rizal Location

being gifts in favor of a religious corporation is exempt from the payment of the donor's tax pursuant to Section 101 (A)(2)' of the National Internal Revenue Code of 1997 (Tax Code) as amended, subject to the condition that not more than thirty percent (30%) of said gifts shall be used by the donee for administration purposes.

Moreover, the Deed of Donation is ikewise not subject to the documentary stamp tax prescribed under Section 196 of the Tax Code, as amended, but only to the documentary stamp tax imposed under Section 188 of the Tax Code, as amended by Republic Act (RA) No. i0963 or TRAIN Law.

This Certificate of Tax Exemption is being issued on the basis of the facts and documents as represented and submitted. However, if upon investigation, the BIR ascertains that the facts are different, then this Certificate shall be considered null and vbid.

Issued this. day of_OCT 1 1 202t

N t8a

K-1-JAC Commissioner.of Internal Revenue CAESAR R. DULAY HE 046151

' Renumbered by Republic Act No. 10963.