Donation by CARE Philippines of a Motor Vehicle to the Ministry of Health Exempt from Payment of Donor's Tax
BIR Ruling No. 079-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 26, 1984
Full text
April 26, 1984 BIR RULING NO. 079-84 123-a-2-164-83-079-84 M a d a m : This refers to your 1st Indorsement dated September 14, 1983 relative to the donation by the CARE Philippines of one (1) unit motor vehicle, 1977 Harabas Station Wagon with Serial No. 9160CGF-205426 to the Ministry of Health for use in the Targeted Food Assistance Program. In this connection, please be informed that since the donee is an agency of the National Government, the aforementioned donation is exempt from the payment of donor's tax pursuant to Section 123(a)(2) of the National Internal Revenue Code, as amended. aisadc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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