bir_ruling BIR Ruling No. 366-2020BIR Ruling No. 366-2020

BIR Ruling No. 366-2020

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Quezon City

Certificate of Tax Exemption No.

DT-0368-2020

CERTIFICATE OF TAXEXEMPTION issued to

MA. VICTORIA A. Name of Donor CONCEPCION TIN Address

2019, executed by donor in favor of: This certifies that the donation under the Deed of Donation dated July 10,

THE ROMAN CATHOLIC BISHOP OF KALOOKAN Name of Donee TIN Address

covering the following property:

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

8 8 398

used by the donee for administration purposes. being a gift in favor of a religious corporation is exempt from the payment of the donor's tax pursuant to Section 101 (A)(2) of the Tax Code of 1997, as amended. subject to the condition that not more than thirty percent (30%) of said gift shall be

amended by R.A. No. 10963 or TRAIN Law. documentary stamp tax imposed under Section 188 of the Tax Code of 1997, as prescribed under Section 196 of the Tax Code, as amended, but only to the Moreover, the Deed of Donation is not subject to the documentary stamp tax

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 of jUL D 3 2020

K-1-JAC Commissioner of Internal Revenue tasalyany CAESARR.DULAY 035421 C

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