Mr. Glicerio B. Santos, Jr.
BIR Ruling [DA-(DT-051) 533-09] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 10, 2009
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September 10, 2009 BIR RULING [DA-(DT-051) 533-09] 101 (A) (2); DA-481-98 Mr. Glicerio B. Santos, Jr. Tierra Pura Subdivision Diliman, Quezon City Sir : This refers to your letter dated July 10, 2009, requesting for exemption from the payment of donor's tax under Section 101 of the Tax Code of 1997. EHCaDS Documents submitted disclosed that Mr. Glicerio B. Santos, Jr. is the owner in fee simple of a certain parcel of land situated in Guisican, Lobo, Camarines Norte covered by Katibayan ng Orihinal na Titulo Blg. P-14311 of the Registry of Deeds of Hilagang Kamarines and which is more particularly described as follows: "Lot 4175-A, Csd-051606-D Beginning at a point marked "1" of Lot 4175-A, Csd-051606-009950-D, being S. 88-16E., 9016,62 m. from PPM 314-31-A, US Army 29th Engr. Corp. Capalonga, Camarines Norte; thence S. 70-22 W., 30.00 m. to point 2; N. 21-15 W., 40.00 m. to point 3; N. 70-22 E., 30.00 m. to point 4; S. 21-15 E., 40.00 m. to point 1; containing an area of ONE THOUSAND TWO HUNDRED (1,200) SQUARE METERS, more or less. All corners are marked on the ground by P.S. Cyl. Conc. Mons. 15 x 40 cm. Bounded on the S., along line 1-2 by National Road; on the W., along lines 2-3-4-1 by 4760, Cad-238 (Lot 4175-B, Csd-051606-009950-D) Bearing true." that Iglesia ni Cristo is a corporation sole, duly organized and existing pursuant to the laws of the Republic of the Philippines; and that the subject property is intended for the construction of chapel and a minister's residential house and appurtenant structures. In reply, please be informed that inasmuch as the donee is a religious organization and the real property subject of said donation shall be exclusively utilized for its religious activities, the aforesaid donation is exempt from the payment of donor's tax pursuant to Section 101 (A) (2) of the Tax Code of 1997. 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 dated November 9, 1998) HEDaTA Very truly yours, Commissioner of Internal Revenue By: (SGD.) JAMES H. ROLDAN Assistant Commissioner Legal Service
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