BIR Ruling No. 152-84

September 7, 1984 BIR RULING NO. 152-84 123-a-2-095-84-152-84 S i r : This refers to your letter dated July 9, 1984 requesting exemption from the payment of donor's tax on the donation of a road lot covered by Transfer Certificate of Title No. 92245 of the Register of Deeds of Quezon City in favor of the Quezon City Government. Documentary evidence submitted show that on October 20, 1983 the San Francisco del Monte, Inc. executed a Deed of Donation in favor of Quezon City a parcel of land known as Road Lot No. 15-A-8 of Subdivision Plan LRC PSD-42619, situated in San Francisco del Monte, Quezon City and more particularly described and delimited in Transfer Certificate of Title No. T92245, of the Register of Deeds of Quezon City, consisting of one hundred ninety four (194) square meters more or less, together with their culverts, canals, and other improvements constructed thereon, as improvements of the subdivision for drainage purposes. 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. iatdc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner