BIR Ruling No. 580-2020

REPUBLIC CFTHE PHILIPPINES

DEPARTMENT OF FINANCE

BUREAU OF INTERNAL REVENUE

Quezon City

T-05802020 Certificate of Tax Exemption No.

CERTIFICATE OF TAX EXEMPTION

issued to

Name of Donor TIN Address

HANDMAIDS OF CHARITY OF ST. THE SUPERIOR OF THE SISTERS VINCENT DE PAUL IN THE 28-A Pansol Road, Brgy. Pansol, Quezon City

PHILIPPINES, INC.

This certifies that the donation under the Deed of Donation dated January 6, 2020.

executed by the donor in favor of:

Name of Donee TIN Address

SISTER HANDMAIDS OF CHARITY OF ST. VINCENT DE PAUL IN THE PHILIPPINES, INC. 28-A Pansol Road, Brgy. Pansol, Quezon City

covering the following properties, with improvements, to wit:

Nature of Property Transfer Certificate of Title Nos./Tax (sq.m. Area Area Donated (sq.m.) Location

Building Building Lot Lot Declaration Nos. 776.76 213.96 800 800 776.76 213.96 800 800 Pansol Road, Pansol Road, Quezon City Quezon City

being a gift in favor of a religious corporation is exempt from the payment of the donor's tax pursuant to Section 101.(A)(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.

same Code. Accordingly, the Deed of Donation is likewise not subject to the documentary Code of 1997,as amended, shall be exempt from the tax imposed under Section 196 of the documentary stamp tax of P30.00 imposed under Section 188 of the Tax Code of 1997, as stamp tax prescribed under Section 196 of the Tax Code of 1997, as amended, but only to the amended by R.A. No. 10963 or TRAIN Law. Moreover, transfers exempt from donor's tax under Section 101a) and (b) of Tax

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 ofI OCT 0 6 2020

eeanwc

K-I-JAC Commissioner of Internal Revenue CAESAR R.DULAY 036836

1 Renumbered by Republic Act No. 10963.