BIR Ruling No. 31-2018

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

Certificate of Tax Exemption No. 031-2018

CERTIFICATE OF TAX EXEMPTION issued to .

DAVID F.ONGAN Potia, A. Lista, Ifugao TIN:

2003, executed by DAVID F. ONGAN in favor of: This certifies that the donation under the Deed of Donation dated July 03.

Potia Elementary School Name of Donee TIN Potia, A. Lista, Ifugao Address

covering the following property;

Certificates of Title Original (sq.m.) Area Area Donated (sq.m.) Location

Potia, A. Lista, Ifugao

being a donation in favor of an agency of the National 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.

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 tax prescribed under Section 196 of the Tax Code of 1997, as amended, but only to the documentary stamp tax of P15.00 imposed under Section 188 of the same Code. 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 Accordingly, the Deed of Donation is likewise not subject to the documentary stamp void. with a sale, to trustees or other persons without consideration are not taxable. Moreover, Section 185 of Regulations/No. 26, otherwise known as the This Certificate of Tax Exemption is being issued on the basis of the facts and

Issued this day of_JAN 2 3 2018

Aay

K-1-JAC Commissioner of Internal Revenue CAESAR R. DULAY 012756