BIR Ruling No. 567-2017

REPUBLIC CH TH:E PHILIPPINES

DEPART'MENT OF FINANCE BUREAU OF INTERNAL REVENUE

LPPY Queron City

Certificate of Tax Exemption No. X7-0?

CERTIFICATE OF TAX EXEMPTION

issued to

MUNICIPAL GOVERNMENT OF BAMBANG Bambang. Nueva Vizeaya EN

This certifies that the Deed of Donation dated May 6. 2010 exec.ited by the MUNICIPAL GOVERNMENT OF BAMBANG, represented by its Municipal Mayor. Benjamin Lioren Cuaresma Ill. in favor of:

Namc of Donce i Address

Philippine National Police - Bambang Potice Station Eambang. Nueva Vizcaya

covering the following property:

Transfer Certificate of Title Area (sq.m.) Area Iorated (Sa.m.! Location

1290 ( Almaguer North. Banbang. Nueva Vizcaya

being a gift in favor of the Philippine National Police-Farthang Police Station. a unit of the Philippine National Police. is exempt from the paymert of the dcrot's tx pursuant to Secton 101 (A)(2) of the Tax Code ot' 1997. as amended.

Stamp Tax Regulations. implene:ting "tle Vil cf i*: ?'sx Code. provides that conveyances of realties not in connection with a sale, to trustees or e.'ier persons without consideration are not taxable. Accordingly. the Deed of Donation is likewise not subject to the documen:ary stamp tax prescribed under Section 196 of the Tax ('ode of :9%7. n- amended. bit onty to the decumentary stamp tax of P15.00 imposed under Section: 188 of the satric Code. Moreover. Section 185 of Regula:ions No. 26. othervise Known as the Revised Documentary

different. then this Certificate shall be considered nall a.. voit. presented and submitted.However. it upon investigin. the BIR ascertains thal the facts are This Certificate of Tas Exemption is being issued or: the basis of the facts and documents as

issued this day of DEC n 7 2017

a owM

K- Co untissioner of Internal Revenue CAESAR R. DULAY 011520