BIR Ruling No. 495-2020

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

Certificate of Tax Exemption No. DT-0L95-2620

CERTIFICATE OF TAX EXEMPTION issued to

Domingo Lao Vamenta Jr. (TIN Elizabeth Vamenta Hughes (TIN Virgilio Lao Vamenta (TIN:

Amelia Vamenta Salomon (TIN: Teresita Vamenta Aguilar (TIN: Carmen, Cagayan De Oro City, Philippines

Domingo Lao Vamenta Jr. m/t Adelfa Ramonal Vamenta, Virgilio Lao Vamenta m/t Luz Vallar Vamenta, Elizabeth Vamenta Hughes m/t Anthony Hughes, Teresita Vamenta Aguilar m/t Alberto Aguilar, Amelia Vamenta Salomon m/t Gilvin Salomon in favor of: This certifies that the Deed of Donation dated September 5, 2018 executed by

Name of Donee TIN Address

The Philippine Superior of the Society of Saint Pius X Inc. Manila, Quezon City 1112 Society of St Pius X, #2 Cannon Rd., Mariana New

covering the following property:

TCT No. Property Kind of (sq.m.) Area Donated (sq.m.) Area Location

Land 1,657 663 Carmen, Cagayan De Oro City

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 used by the donee for being a gift in favor of a religious corporation is exempt from the payment of the donor's tax administration purposes.

Code of 1997, as amended, shall be exempt from the tax imposed under Section 196 of the same Code. Accordingly, the Deed of Donation is likewise not subject to the documentary documentary stamp tax of P30.00 imposed under Section 188 of the same Code, as amended by Republic Act No. 10963 or the TRAIN Law. stamp tax prescribed under Section 196 of the Tax Code of 1997, as amended, but only to the Moreover, transfers exempt from donor's tax under Section 101 (a) and (b) of the Tax

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

Issued this day of SEP82020

K-1 Commissioner of Internal Revenue aecmrv CAESAR R.DULAY 036497 C

1 Renumbered by Republic Act No. 10963 or the TRAIN Law.