BIR Ruling No. 537-2020

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE

000 BUREAU OF INTERNAL REVENUE

Quezon City

DT-0537-2020 Certificate of Tax Exemption No.

CERTIFICATE OF TAX EXEMPTION

issued to

WARLITA V.IBOJOS TIN: Jaro, Iloilo City

executed by the WARLITA V. IBOJOS in favor of: This certifies that the donation under the Deed of Donation dated January 13, 2015,

MUNICIPALITY OF Name of Donee ZARRAGA TIN Zarraga, Iloilo Address

covering the following property:

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

16,062 1,329 Brgy. Gines, Zarraga, Iloilo

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

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 tax prescribed under Documentary Stamp Tax Regulations, implementing Title VIl of the National Internal Revenue Code of 1997, as amended, provides that conveyances of realties not in connection Section 196 of the Tax Code of 1997, as amended, but only to the documentary stamp tax of P15.002 imposed under Section 188 of the National Internal Revenue Code of 1997, as amended. 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. SEP 2 3 2U2U

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K-1-JAC Commissioner of Internal Revenue CAESAR R. DULAY 036758 O

2 The old DST rate of P15.00 is used since the donation took place prior to the effectivity of R.A. No. 10963. Now Section 101(A)(1) of the 1997 Tax Code, as amended by R.A.No. 10963 or TRAIN Law. C