Request for Exemption from Payment of Donor's Tax on Donation of Road Lots to Municipal Govt. of Pasig
BIR Ruling No. 095-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 24, 1984
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May 24, 1984 BIR RULING NO. 095-84 123-a-2-164-83-095-84 Gentlemen : This refers to your letter dated December 20, 1983 requesting exemption from the payment of donor's tax of the donation of eight (8) road lots and one (1) open space covered by Transfer Certificates of Title Nos. 407721 and 407860, found within the Doa Juliana Subdivision, Barangay Rosario, 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 donor's tax pursuant to Section 123 (a)(2) of the national Internal Revenue Code, as amended. cdta Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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