BIR Ruling No. 164-83
BIR Ruling No. 164-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 22, 1983
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September 22, 1983 BIR RULING NO. 164-83 Gentlemen : This refers to your letter dated August 11, 1983 requesting exemption from the payment of donor's tax of the donation of eleven (11) road lots and two (2) open space lots located at Sacred Heart Village-II, District of Novaliches, Quezon City, in favor of the Quezon City Government. In reply, I have the honor to inform you that as 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. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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