Donation of Road Lots in Favor of Municipal Government of Pasig Exempt from Payment of Donor's Tax
BIR Ruling No. 074-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 23, 1984
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April 23, 1984 BIR RULING NO. 074-84 123-a-2-164-83-074-84 Gentlemen : This refers to your letter dated December 12, 1983 requesting exemption from payment of donor's tax of the donation of six (6) road lots covered by Transfer Certificate of Title No. 359917 found within the Stella Maris Subdivision, located in Barangay Maybunga, Pasig in favor of the Municipal Government of Pasig. In reply, I have the honor to inform you that since the donee is a political subdivision of the National Government, the aforementioned donation is exempt from the payment of the donor's tax pursuant to Section 123 (a)(2) of the National Internal Revenue Code, as amended. cdtai Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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