Department of Labor and Employment Regional Office No. III

February 14, 2008 BIR RULING [DA-092-08] Section 101 (A) (2) Department of Labor and Employment Regional Office No. III 3rd & 4th Floors, ASCORP Bldg., McArthur Highway Dolores, San Fernando Pampanga Attention: Mr. Nathaniel V. Lacambra Regional Director Gentlemen : This refers to your letter dated January 21, 2008 requesting for exemption from payment of donor's tax on the donation of a motor vehicle by the International Labour Organization's Subregional Office-Manila in favor of the Department of Labor and Employment, Regional Office No. III. As represented, the International Labour Organization's Subregional Office-Manila is donating to the Department of Labor and Employment, Regional Office No. III, one (1) unit motor vehicle as follows: Model : Ford Ranger 4x4 pick-up Chassis No. : PE2UT4F1Y1BA00280 Motor/Engine No. : WLAT 197939 In reply, please be informed that since the donee is a political subdivision of the Government, the aforementioned donation of one (1) unit motor vehicle is exempt from the payment of donor's tax pursuant to Section 101 (A) (2) of the Tax Code of 1997. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered as null and void. DAETcC Very truly yours, (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service