BIR Ruling No. 419-2020

REPUBLIC OFTHE PHILIPPINES

DEPARTMENT OF FINANCE

BUREAU OF INTERNAL REVENUE u1

V Quezon City

Certificate of Tax Exemption No. DT-0419-2020

CERTIFICATE OF TAX EXEMPTION

issued to

MILAGROS DICHOSO MEYER Calamba Rd., Tolentino East, Tagaytay City 4120 TIN:

21, 2018, executed by the MILAGROS DICHOSO MEYER in favor of: This certifies that the donation under the Deed of Donation dated December

FOCOLARE MOVEMENT WORK OF MARY OR FOR MEN, INC. Name of Donee TIN Brgy 603, Sta. Mesa, Manila 1002 4800 Valenzuela St., Zone 060 Address

covering the following property:

Transfer Certificate Area Area Donated Location

of Title No. (sq.m.) (sq.m.)

Barrio of Sungay, Tagaytay City

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

Section 188 of the Tax Code of 1997, as amended by R.A. No. 10963 or TRAIN Law. Code, provides that conveyances of realties not in connection with a sale, to trustees or other persons without consideration are not taxable. Accordingly, the Deed of Donation is 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 Revised Documentary Stamp Tax Regulations, implementing Title VII of the Tax Moreover, Section 185 of Regulations No. 26, otherwise known as the

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 void. This Certificate of Tax Exemption is being issued on the basis of the facts and

Issued this day of JUL 2 4 2020

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K-1-JAC Commissioner of Internal Revenu CAESAR R.DULAY 035794

CENTER, AND FOCOLARE CARPENTRY TRAINING CENTER. 2 Renumbered by Republic Act No. 10963. ' Doing business under the name and styles of NEW CITY PRESS-FOCOLARE; CATHOLIC BOOK