Brgy. Captain Agnes C. Cajoy

February 24, 2010 BIR RULING [DA-(DT-003) 037-10] Section 101 (A) (2); BIR Rulings No. 187-87, 228-88 & 196-90; DA-063-97, DA-618-04 & DA-384-08 Brgy. Captain Agnes C. Cajoy Tausi-on, Valencia, Bohol Madam : This refers to your request, indorsed to this Office from Revenue Region No. 13-Cebu City, for exemption from the payment of donor's tax on the donation of real property by the Barangay Government of Tausi-on, Valencia, Bohol in favor of the Department of Education/Tausi-on Elementary School, Valencia, Bohol. As represented, the Barangay Government of Tausi-on, Valencia, Bohol is the owner in fee simple of a parcel of land described as Lot No. 8698 situated in the Barangay of Tausi-on, Valencia, Bohol covered by Tax Declaration No. 2003-46-033-00053, and consisting of 1,6320 has., more or less. On June 16, 2008, a Deed of Donation was executed by the Barangay Government of Tausi-on, Valencia, Bohol represented by Barangay Captain Agnes C. Cajoy in favor of the Department of Education/Tausi-on Elementary School, Valencia, Bohol over the above-described parcel of land. HAIDcE In reply, please be informed that since the donation is made to or for the use of the National Government, the aforementioned donation of a parcel of land is exempt from the payment of donor's tax pursuant to Section 101 (A) (2) of the Tax Code of 1997, as amended. Moreover, the aforesaid Deed of Donation is not subject to the documentary stamp tax under Section 196 of the Tax Code of 1997, as amended, but only to the documentary stamp tax of PhP15.00 on certification under Section 188 of the same Code. 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. Very truly yours, (SGD.) MARISSA O. CABREROS OIC-Assistant Commissioner Legal Service