BIR Ruling No. 477-2019

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

Certificate of Tax Exemption No. 0477-2019

CERTIFICATE OF TAX EXEMPTION

issued to

MARIETTA C. SAN DIEGO

Brgy. Dona, Orani, Bataan

TIN:

2017, executed by MARIETTA C. SAN DIEGO in favor of: This certifies that donation under the Deed of Donation dated September 18.

Municipal Government of Name of Donee Orani, Bataan TIN Orani, Bataan Address

covering the following property;

Original Certificate of Title (sq.m.) Area 534 Area Donated (sq.m.) 534 Brgy. Tugatog, Orani, Location Bataan

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.

Revised Documentary Stamp Tax Regulations, implementing Title VII of the Tax Code of the 1997, as amended, provides that conveyances of realties not in connection with a sale, to trustees or other persons without consideration are not taxable. Moreover, Section 185 of Regulations No. 26, otherwise known as the

only to the documentary stamp tax of P15.002 imposed under Section 188 of the same Code. Accordingly, the Deeds of Donation are likewise not subject to the documentary stamp tax prescribed under Section 196 of the Tax Code of 1997; as amended, but

documents as represented and submitted. However, if upon investigation, the BIR This Certificate of Tax Exemption is being issued on the basis of the facts and

ascertains that the facts are different, then this Certificate shall be considered null and void.

Issued this day of_AUG 3 0_2019

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K-1-JAC Commissioner of Internal Revenue CAESAR R. DULAY 028068

'Now Section 101 (A)(1) of the Tax Code of 1997, as amended by Republic Act No. 10963 2The oid DST rate of P15.00 is used since the donation took place prior to the effectivity of R.A. No. 10963