BIR Ruling No. 327-2016

REIUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAUOFINTERNALREVENUI

Quezon City

Sec.101A2196,1997NIRC.as amended BIR Ruling No.163-2014 BIR Ruling No.316-2014

327-2016

6-29-2016

Bureau of Fire Protection Gloria.Oriental Mindoro

Attention: OIC-Regional Director.Region 4-B SSupt Ireneo P.Palicpic

Gentlemen:

on the donation made by the Municipal Government of Gloria, Oriental Mindoro of a parcel of land to the Bureau of Fire Protection (BFPof Gloria.Oriental Mindoro. This refers to your letter dated July 14. 2015 requesting for an exemption from donor's tax

Oriental Mindoro as evidenced by Transfer Certificate of Titie (TCT No. CTIN Documents submitted show that the Municipal Government of Gloria.Oriental Mindoro is the registered owner of a real property situated at Poblacion,Gloria and

hand, the BFP of Gloria. Oriental Mindoro (TIN described as Lot No.6.Block 31.Psd-73381.It is covered by Tax Declaration No. with Property Index No. containing an area of 526 sq.m. On the other ) is one of the units under the

thru a Deed of Donation, transferred and conveyed to BFP of Gloria, Oriental Mindoro, as represented by SFOI Herminio Mapacpac Lazo, its Acting Municipal Fire Marshall,who accepted Resolution No.79 Series of 2015. the Office of the Sangguniang Bayan of Gloria.Oriental Mindoro authorized the Municipal Mayor in behalf of the local government unit.to enter into and sign the said Deed of Donation and transfer to BFP of Gloria,Oriental Mindoro the lot intended for the construction of the BFP Station building.The afore-stated municipality on June 15,2015. the subject property. municipal government created and organized in accordance with Philippine laws. By way of

In reply.please he informed that Section 101(A2 of the Tax Code of 1997 provides that:

donations shall be exempt from the tax provided for in this Chapter SEC.101. Exemption of Certain Gifts. The following gifts or

created by any of its agencies which is not conducted for profit. or to any political subdivision of the said Government:and 2Gifts made to or for the use of the National Government or any entity (A)In the Case of Gifts Made by a Resident. - 1xxx XXX XXX XXX*

of real property above-described in favor of BFP of Gloria,being an entity created by an ageney of the National Government and is not conducted for profit,is exempt from donor's tax.(BIR Ruling No.163-2014 dated May 30,2014 In view of the foregoing.this Office is of the opinion as it hereby rules that the donations

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Bureau of FireProtection of Gloria Oriental Mindoro Page 2 of 2

documentary stamp tax of P15.00 imposed under Section 188 of the Tax Code of 1997.as amended. (BIR Ruling No.316-2014 dated August 11,2014) documentary stamp tax. However, the notarial acknowledgment on the deed is subject to the Moreover, the transfer of realty under the Deed of Donation is not subject to the

in the name of the donee without the necessary certificate of authority to register issued by this Bureau.In this regard, this ruling shall be presented to Revenue District Office RDO) No.63. Calapan Mindoro Oriental.in order for the latter to issue the Certificate Authorizing Registration CAR.The CAR shall only be issued after the submission of the requirements provided under authority to the Register of Deeds for Calapan.Mindoro Oriental,to effect transfer of the land title Revenue Memorandum Order (RMO) No.15-2003. It is understood that this ruling is never intended and shall not be construed as giving

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

Very truly yours.

Commissioner of Internal Revenue KIM S.JACINTO-HENARES

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