BIR Ruling No. 564-2017

:1 BUREAU OF INTERNAL REVENUE RIPUBLICOF THF PHILIPPINES DEPARIMENT OF FINANCF

Quezon City

Sec I01(A)(2) of the Tax Code of 1997 BIR Ruling No. 300-1 BIR Ru[ing No.175-Ii BIR Ruling No. 387-11 . 564-7017

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14 Rizal St., San Juan, Metro Manila AZUCENA D. SANTAYANA

Madam:

payment of donor's tax on the donation of a parcel of land to the Municipal Government of Unisan. Quezon to be used exclusively for the objectives and purposes livelihood, multi-purpose. Sibol School and other purposes to complete thc model Gawad Kalinga Community. of Gawad Kalinga Community Development foundation such as residential. This refers to your letter dated October 2, 2012 requesting exemption from the

Taxpayer's Identification No. Kalilayan, Unisan, Quezon. containing areas of Fifty Two Thousand Thirty Five square meters (52,035 sq.m.). On the other hand, Municipal Government of Unisan. Philippines; and that on July 22, 2008, a Deed of Donation was executed whereby the owner through his attorney-in-fact, Azucena D. Santayana, transfers and conveys a portion of the subject property or Twenty Five Thousand square meters (25,000 land covered by Transfer Certificate of Title No. Quezon with I'axpayer's Identification No. unit created by law. organized and existing under the laws of the Republic ot the Sq.m.) to the Municipal Government of Unisan. Quezon. It is represented that Glen Santayana married to Flizabeth Chua. with is the registered owner of parcel of situated in Brgy. Ibabang is a local government

political subdivision of the Government are exempt from donor's tax. 1997. as amended, gifts made to or for the use of the National Government or any entity created by any of its agencies which is not conducted for profit, or to any In reply, please be informed that under Section 101(A) (2) of the Tax Code of

Thousand square meters (25,000 sq.m.) portion thereof of the property covered by Unisan. Quezon, a political subdivision of the Government, said donation, therefore. is exempt from donor's tax. (BIR Ruling No. 175-1 1 dated May 27. 2011) TCT No. Considering that the above donation was made, in so far as the Twenty Five is concerned. by the owner in favor of Municipal Government of

Unisan, Quezon _donation Pagc 2 of 2 554-2C 17 12-7-2017

However. the acknowledgment on said deed is subject to the documentary stamp tax of P15.00 imposed under Section 188 of the Tax Code of 1997. as amcnded. (BIR Ruling No. 387-11 dated October 18, 2011 and BIR Ruling No. 300-1i dated May !2. 20) Moreover. the Deed of Donation is not subject to documentary stamp tax.

therein shall be a ground for the revocation of the donation pursuant to Article 764 of of the Transfer Certificate of Title because failure to comply with particular terms thc Ncw Civil Code. Lastly. the Register of Deeds shall annotate the Deed of Donation at the back

However. if upon investigation it will be disclosed that the facts are different. then this ruling shall be considered null and void. This ruling is being issued on the basis of the foregoing facts as represented.

Very truly yours.

K-1-JRC Commisione of inemg Rey*."3 9 CAESAR R. DULAY