BIR Ruling No. 530-2020

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE

0Af BUREAU OF INTERNAL REVENUE

Quezon City

DT-0530-2020 Certificate of Tax Exemption No.

CERTIFICATE OF TAX EXEMPTION

issued to

Name of Donor TIN Address RAMON D. DURANO III Dungo-an, Danao City, Cebu

2011, executed by the donor in favor of: This certifies that donation under the Deed of Donation dated October 27.

MANAGEMENT AND PENOLOGY (BJMP) BUREAU OF JAIL Name of Donee TIN Dungo-an, Danao City, Cebu Address

covering the following properties;

Tax Dec No. Lot No. 5 6 (Sq. m.) 40,790 3,401 Area Area Donated (Sg. m.) 8,821 1.179 Dungo-an, Danao City, Location Cebu

being a donation in favor of a National Agency of the Government, is exempt from the payment of the donor's tax pursuant to Section 101 (A)(2) of the Tax Code of 1997, as amended.

tax prescribed under Section 196 of the Tax Code of i997, as amended, but only to the documentary stamp tax of P15.002 imposed under Section 188 of the same Code. Revised Documentary Stamp Tax Regulations, implementing Title VII of the Tax Code of the 1997, as amended, 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 likewise not subject to the documentary stamp Moreover, Section 185 of Regulations No. 26, otherwise known as the

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

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.

Issued this day of SEP 2 3 2020

oram

CAESAR R.DULAY

K-1-JAC Commissioner of Internal Revenue 036759

Now Section 101 (A)(1) of the Tax Code of 1997, as amended by Republic Act No. 10963 2 The old DST rate of 15.00 is used since the donation took place prior to the effectivity of R.A. No. 10963.