BIR Ruling No. 618-2020

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE

BUREAU OF INTERNAL REVENUE

Quezon City

Certificate of Tax Exemption No.

DT- 0618-2020

CERTIFICATE OF TAX EXEMPTION

issued to

Edgardo M. Eugenio, Sr. Emelinda E. Reyes Inocencia S. Eugenio Carlos L. Reyes Name of Donors TIN Mandaluyong City 627 Wyoming St., East Greenhills. Mandaluyong City 589 La Salle St., East Greenhills Address

This certifies that the donation under the Deed of Donation and Acceptance

dated October 23, 2018, executed by donor in favor of:

BISHOP OF KALOOKAN, INC. THE ROMAN CATHOLIC Name of Donee TIN A. Mabini St., Caloocan City 1400 San Roque Cathedral Compound. Address

covering the following property:

Transfer Certificate of Title No. (sq.m.) Area 1,010 Area Donated (sq.m.) 1,010 Gen. Luna St., Brgy. Baritan. Malabon City Location

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)1 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 administration purposes.

Moreover, transfers exempt from donor's tax under Section 101(a) and (b) of

the Tax 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 stamp tax prescribed under Section 196 of the Tax Code of 1997, as amended, but only to the documentary stamp tax of P30.00 imposed under

Section 188 of the Tax Code of 1997, as amended by R.A No. 10963 or TRAIN Law.

This Certificate of Tax Exemption is being issued on the basis of the facts and

documents asrepresented and submitted. However, if upon investigation, the BIR

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

void.

Issued this 1 day of OCT 2 8 2020

aesm

Commissioner of Internal Revenue CAESAR R. DULAY

K-1-JAC 037313 Q

K

1.Renumbered by Republic Act No. 10963.