BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 30, 1976
Full text
July 30, 1976 Sr. Maria Sellenati Carmelite Sisters of Charity 1260 Gelios, Sampaloc Manila M a d a m : In reply to your letter dated April 25, 1976, I have the honor to inform you that your donation of a Laundry Machine White-Westinghouse model 256 Extractor 220/60/3 to the Central Luzon Sanitarium, Tala, Caloocan City, a government entity, which is not conducted for profit is exempt from the donor's gift tax pursuant to Section 112(a)(2) of the National Internal Revenue Code, as amended by Presidential Decree No. 69. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3
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