BIR Ruling No. 579-2020

REPUBLICOF THE PHILIPPINES

AA BUREAU OF USZERNAL REVENUE DEPARTMENT OF FINANCE

Certificate of Tax Exemption No. DT-0579-2020

CERTIFICATE OF TAX EXEMPTION

issued to

Name of Donor TIN Address

ANTONIETA V. LENUEVA La Fortuna, Tagum City. Davao del Norte

2018, executed by the donor in favor of: This certifies that the donation under the Deed of Donation dated April 05.

OF THE SOCIETY OF SAINT THE PHILIPPINE SUPERIOR (CORPORATION SOLE) Name of Donee PIUS X,INC TIN Society of Saint Pius X, # 2 Cannon Road, Mariana New Manila, Quezon City 1112 Address

covering the following property:

Transfer Certificate of Title No. (sq.m.) Area Area Donated (sq.m.) Location

Brgy. La Filipina, District I Tagum City

subject'to the condition that not more than thirty percent-(30%) of said gift shall be used by the donee for administration purposes. 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) of the Tax Code of -1997, as-amended

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 i997, 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. Moreover, transfers exempt from donor's tax under Section 101(a) and (b) of

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

Issued this day of_OCT 0 6 2020

maeomM

Commissioner of Internal Revenue CAESAR R.DULAY

K-1-JAC 036843

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Renumbered by Republic Act No. 10963.