BIR Ruling No. 623-2017

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Certificate of Tax Exemption No.

323-2017

CERTIFJCATE OF TAX EXEMPTION

issued to

Bgry. Vibora, General Trias. Cavite TIN: AURORA A. ARON

2015 executed by AURORA A. ARON in favor of: This certifies that the donation under the Deed of Donation dated August 4.

OMEGA CHRISTIAN CHURCH OF ALPHA MINISTRIES, INC. Name of Donee TIN Brgy. Mangahan. Gen. Trias, Cavite Address

covering the following property:

Transfer Certificate of Title Area (sq.m.) 800 Brgy. Mangahan. Gen. Trias, Cavite Location

donor's tax pursuant to Section 101 (A) (3) of the Tax Code of 1997, as amended. used by the donee for administration purposes. being a donation in favor of a religious corporation, is exempt from the payment of the subject to the condition that not more than thirty percent (30%) of the said gift shall be

Documentary Stamp Tax Regulations," implementing Titie VIl of the Tax Code. provides that conveyances of realties not in connection with a sale, to trustees or other iikewise not subject to the documentary stamp tax prescribed under Section 196 of the Tax Code, as amcnded, but only to the documentary stamp tax of P15.00 imposed under Section 188 of the same Code. persons without consideration are not taxable. Accordingly, the Deed of Donation is Moreover, Section 185 of Regulations No. 26, otherwise known as the Revised

(CAR), if proper estate tax, if any, has been paid on the estate of Mr. Pedro Aron. already dead at the time of the execution of the Deed of Donation. Hence, the concerned RDO must also determine, before issuing the Certificate Authorizing Registration It was represented, however. that one of the co-owners, Mr. Pedro Aron, is

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

Issued this day of_DEC 18 2017

arawy

K - 1 Commissioner of Internal Revenue CAESAR R. DULAY 011770