BIR Ruling No. 328-2020

BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City

Certificate of Tax Exemption No. D-0328-2emp

CERTIFICATE OF TAX EXEMPTION

issued to

CONRADO R. MANGAHAS Name of Donors TIN No. 18-B Miller Compound, Miller Address

ELENA M.MANGAHAS San Francisco del Monte, Bulacan St., Brgy. Bungad, San Antonio,

2013, executed by Spouses Conrado R. Mangahas & Elena M. Mahangas in favor of: This certifies that the donation under the Deed of Donation dated July l1,

LGU-Brgy. San Jose, Hagonoy,Bulacan Name of Donee TIN Brgy. San Jose, Hagonoy. Address Bulacan

covering the following property;

Certificate of Title Transfer Area (sq.m.) 1,618 Area Donated (sq.m.) 1,618 Brgy. San Jose, Hagonoy, Location Bulacan

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 Tax Code of 1997, as amended.

National Internal Revenue Code of 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 Deed of Donation is likewise not of 1997, as amended, but only to the documentary stamp tax of P15.002 imposed subject to the documentary stamp tax prescribed under Section 196 of the Tax Code Revised Documentary Stamp Tax Regulations, implementing Title VII of the under Section 1 88 of the same Code. Moreover, Section 185 of Regulations No. 26, otherwise known as the

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

Issued this day ofJUN15

AReroy

K-1 Commissioner of Internal Revenue CAESAR R.DULAY 034121