BIR Ruling No. 71-2018

iiElrL, blic [}t Tll[ f i{Ili1.}p1i{85 DEPARTETF,.,IT Ob :I}iJIhICE $UIiCAU UF TNTERNAL REVE}.{UE (1itt;,-i,fi t ti,; I oz:*a,:.r I, I Certiticate ol' l'ar Exernplion lio. I [._._ , i -] L.;,-.-*: ii'.'..*,.L i er" '{"in ;';Jl d,,tnl?li, ! aq,-,nl isori.,ii li; -ani- i Narne oi Flomeon,ners .tssociation I "'iri , :'., I 'i ii4i:{::ij l Capriir:r,t Si. , Srrtl:rlnral I I llr;a'. cr':;. I l.i \L'nn,-J.rjlrna vitt" H^,-..i. n',.-*' i*_',-.. .: -1.,::. t..-- _ ij,fr;;'J-riilr,.;,:ilt i',rir.: i- ri. i uui.i . r. ,..";i.li:.. it1" 2017 o\er a parce I of land describ'ed b,elorv" to wit: .'i-ransi'er Aree Transferrerj ! '1:t ,,,.: l:i l ll.i i :iri iI. ,., b*irts a f ortinrrinit' l\41 tratl!"311;^tl i'i !r'-'1'e'-'r" ::;hjgr+ tr'4t^"lr':rntftri r1"$$rjl f;ti:l lin:j;.rr S,;:ciiltn l?L ;ri'tl: i:;air;;. {-1,.:tli-. h is. liouever iurdetsl,'r,1i! 1lrs1 this {..erfifiCAte fif Tar Exlemptio4 is. nerer irrtcl:lriryj eld ll,.-^ll tirle irr tlre rrlrnrl ,lf fhe l-"ltysrr r+'ifl-lltlf tl'!e !1ece.ts*ry crr1ifir.:;lt-^ trf euthorit.'tr lr^i-r'i.:r ii:::;r:,1 h". tl.i" lr,.;.i,-.,,. it, ,,,,- 1r:ri-!. ii:i: :. t"l:L:,ri:r:,r*e*rtr!-'::.C,ucil:tii{,.il;api;r:r;uAi;;.i.ir;t:!,l1oritrii.nr ;i1hlI;il.ligtri;l{;r;,"iriit.i;i;,l,i lr,,;i,.;i I iiiio,; qirIr,.,, c,]!1c,5!'1144' ilt tld.cr firr tlr: !:fier L- :l...il lC ^,R} Tl,. f ,r, {RI,lr\}}Ir l{ l{i0l 'I'he Rrtrearr of-l3fr'5r131 R,-r'elltf {BIIi,) slnll ccn-rJucf verificatir:lr *nil pn:t nirdil thr,if lh: ;:t.il scller i'errtitlcri lc t:;rm;lfian fi"cn'l cspitnl f.aini t{?}; or ifirjofilr la:; i*lpcle,J irniJur Se.rti,;ii,; l-l (n}il} -ir;r!.'ir" -,'tir;r.-.i rj,; i!,ri;r-lru.i lltr:il.*i lii,l,i.;rli,.i, ,r.ii,ij{ l',t,, 1,,t', tir;i.;ti,ii{:ti. i i,'., i ,:,!1i1,...r:. ir rr.. i .,, ..i ,,r if,i.; La-;i:, rl ilr,.: I*ri! irfid d.;,i*tir-:ttI"; -iJ lliii---;:;-J.rr,J suhmined, Houever if rrpo,r inresfigatinn the BIR escefi3.inn that the f*ctr are Ciffrmnt. lh*n thic ... ;,,litt. -., .i..rii t.,.': i ;,j; i.:,ri ,,r.ii .,t,..j ,,,,-,,"j JAru # 5 ;iixt} *' *",niH-/.'"', r