Mr. Robert Migriño

July 5, 2010 BIR RULING [DA-(DT-013) 113-10] Secs. 101 (A) (2); 188 NIRC; BIR Ruling No. 215-82; BIR Ruling No. 056-86; BIR Ruling No. [DA-481-98]; n BIR Ruling No. DA-(DT-022) 412-08 Mr. Robert Migrio Ms. Corazon Migrio-Rebultan Mayacabac, Dauis, Bohol Sir/Madam : This refers to your letter, received on November 26, 2009 by way of 1st Indorsement from Revenue Region No. 13-Cebu City dated November 11, 2009, requesting for exemption from the payment of donor's tax under Section 101 of the Tax Code of 1997. Documents submitted disclose that ROBERT MIGRIO, married to Amanda Cadelina, and CORAZON MIGRIO (TIN 118-453-401), married but factually separated from Victor Rebultan, are the registered owners of a parcel of land with a total land area of One Thousand Two Hundred Seventy-Six (1,276) sq.m. covered by Transfer Certificate of Title No. 32341 and Tax Declaration No. 2003-19-004-01690 located at Catarman, Dauis, Bohol; that on June 19, 2009, a Deed of Donation was executed whereby Fifty-Two (52) sq.m. of the aforementioned property was donated in favor of the Municipality of Dauis to be utilized by the latter only for the purpose of an access road going to Talisay beach in line with other barangay road lots going to the area; that the Deed of Donation was executed by and between ROBERT MIGRIO and CORAZON MIGRIO and the Municipality of Dauis represented by Hon. Luciano A. Bongalos who accepted the donation. AacCHD In reply, please be informed that inasmuch as the donee is a political subdivision of the National Government and the real property subject of said donation shall be exclusively utilized as a municipal road, the aforesaid donation is exempt from the payment of donor's tax pursuant to Section 101 (A) (2) of the Tax Code of 1997. (BIR Ruling No. 215-82 dated July 16, 1982; BIR Ruling No. 056-86 dated May 8, 1986) Moreover, the Deed of Donation executed for the purpose is not subject to the documentary stamp tax. However, the notarial acknowledgment on said deed is subject to the documentary stamp tax of P15.00 imposed under Section 188 of the Tax Code of 1997. (BIR Ruling No. [DA-481-98] n dated November 9, 1998; BIR Ruling No. DA-(DT-022) 412-08 dated November 11, 2008) 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 null and void. Very truly yours, Commissioner of Internal Revenue By: (SGD.) MARISSA O. CABREROS OIC-Assistant Commissioner Legal Service n Note from the Publisher: Written as BIR Ruling No. 481-98" in the original document.