BIR Ruling No. 327-2020

BUREAU OF INTERNAL REVENUE REPUBLICOF THFPHILIPPINES DEPARTMENT OF FINANCE Quezon City

DT-0327-2523 Certificate of Tax Exemption No.

CERTIFICATE OF TAX EXEMPTION

issued to

LGU MUNICIPALITY OF ILOILO PROVINCIAL Name of Donors GOVERNMENT POTOTAN TIN Prov. Capitol, Bonifacio Drive, Pototan, Iloilo 5008 Iloilo City 5000 Address

by the Iloilo Provincial Government and LGU Municipality of Pototan in favor of: This certifies that donation under the Deed of Donation dated May 15, 2018, executed

REHABILITATION CENTER DOH-TREATMENT AND Name of Donee TIN c/o Detox, Unit WVMC Q. Abeto St., Mandurriao, Iloilo City 5000 Address

covering the following property;

Transfer Certificate of Title No. (Sq. m.) Area Area Donated (Sq. m.) Location

40,000 14,429 Brgy. Rumbang, Pototan, Iloilol

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.

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 Deeds of Donation are likewise not subject to the documentary stamp tax prescribed under Section 196 of the Tax Code of 1997, as amended, but only to the documentary stamp tax of P30.00 imposed under Section 188 of the Tax Code of 1997, as amended by R.A. No. 10963 or TRAIN Law. Moreover, Section 185 of Regulations No. 26, otherwise known as the Revised

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

Issued this day of JUN 1 5 2020

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K-1-JAC Commissioner of Internal Revenue CAESAR R.DULAY 34