BIR Ruling No. 311-2018

BUREAU OF INTERNAL REVENUE REPUBLIC CF THE H-HILIPPINES DEPARTMENT OF FINANCE

Quezon City pp

Certificate of Tax Exemption No. 311-2018

CERTIFICATE OF TAX EXEMPTION

issued to

MR. WILLIAM R. VILLARICA

Polacion l, Marilao, Bulacan TIN:

R. VILLARICA in favor of: This certifies that the Deed of Donation dated January 20, 2016 executed by MR. WILLIAM

Municipal Government of Marilao, Bulacan Name of Donee TIN Marilao, Bulacan New Municipal B{dg.,NLEX Northbound Service Road, Patubig. Address

over a parcel of land particularly described as follows:

Transfer Certificate of Title (TCT) No. (in sq. m.) Area Brgy. Lias, Mariiao, Bulacan Location

being a gift 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 Tax Code of 1997, as amended.

prescribed under Section 196 of the Tax Code of 1997, as amended, but only to the documentary stainp tax imposed under Section 188 of the same Code. Moreover, the Deed of Donation is likewise not subject to the documentary stamp tax

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

different, then this Certificate shall be considered null and void. represented and submitted. However, if upon investigation. the BIR ascertains that the facts are

Issued this day of. MAR 0 5 2U18

aw

K-I-MCUS :om: ssioner of Internal Revenue CAESAR R. DULAY 014025