BIR Ruling No. 622-2017

BUREAU OF INTERNAL REVENUE RLPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Certificate of Tax Exemption No. 522-2017

CERTIFICATE OF TAX EXEMPTION issued to

HERMINIA GATDULA-DE GUZMAN (TIN:: AURELIA GATDULA-MANLANGIT (TIN: DANILOGATDULA(TIN: MARIOGATDULA (TIN: Sto. Nifio, Calumpit, Bulacan J

covering the following property: GATDULA-MANLANGIT,HERMINIA GATDULA-DE GUZMAN in favor of: 2012 executed"by MARIO GATDULA, Roman Catholic Bishop of This certifies that the donation under the Deed of Donation dated August 31. Name of Donee Malolos, Inc. TIN DANILO GATDULA, AURELIA Poblacion, Malolos City. Diocesan Center. Address Bulacan

subject to the condition that not more than thirty percent (30%) of the said gift shall be used by the donee for administration purposes. being a donation in favor of a religious corporation, is excmpt from the payment of the donor's tax pursuant to Section 101 (A) (3) of the Tax Code of 1997. as amended. Transfer Certificate of Title Area (sq.m.) 985 Sto. Nino, Calumpit. Location Bulacan

likewise not subject to the documentary stamp tax prescribed under Section 196 of the Tax Code, as amended, but only to the documentary stamp tax of P15.00 imposed under Section 188 of the same Code. Documentary Stamp Tax Regulations. implementing Titie VH of the Tax 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 Moreover. Section 185 of Regulations No. 26, otherwise known as the Revised

docunents 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 T'ax Exemption is being issued on the basis of the facts and

Issued this ... day of DEC 1 8 2017

K- Commissioner of Internal Revenue CAESAR R. DULAY ewmy * t 0117 72