BIR Ruling No. 549-2017

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARI'MENT OF FINANCE

P Certificate of Tax Exemption No. 3-2C 17

CERTIFICATE OF TAX EXEMPTION

issucd to

30th FIr., Yuchengco Tower, RCBC P!aza. 68i9 Ayala Avenue corncr Sen. Gil Puyat United Nations Population Fund, Philippine Country Office Avenue. Makati City

Office in favor of: Title of Assets from the United Nations Population Fund to the Government of the Philippines, executed by United Nations Population Fund, Philippine Country This certifies that the donation under the Deed of Donation and Transfer of

Emergency Medicat Services iloilo Provincial Health Office-Health Name of Donee Province TN Hoilo Provincial Capitol. Hloilo Address City

over a motor vehicle sptcifically described below, to wit:

Make Foton Model Ycar 2C3 Chassis Naber Engine Namber Conduction Number

Ambulance

conducted for profit. i: exempt from the payment of the donor's tax pursuant to being a gift in favor of the Provincial Health Office-Health Emergency Medical Services Iloilo Province, an entity created by the Department of Health. which is not Section 101 (A) (2) or thc Tax Code of 1907 as amended.

person/entity not enjoy ing indirect tax exemption shall be suhject to VAT and ad Hiable for the unpaic VaT and ad valorur: tax cn s eh noor vehicle. valorem tax in the hards of the latter * the sa:d ner-exempt transferee shall be However. trans?er made by tax-exempt person/entity of automobile to

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

Issued this dav of NOV 2 4 2017

1u3on1y

K-I-JRC Conmissioner of Internal Revenue CAESAR R. DULAY 011361