BIR Ruling No. 168-84
BIR Ruling No. 168-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 30, 1984
Full text
October 30, 1984 BIR RULING NO. 168-84 123 (a) (2)-095-84-168-84 Gentlemen : This refers to your letter dated April 4, 1984 requesting exemption from payment of donor's tax of the donation of two (2) road lots covered by Transfer Certificate of Title Nos. 412785 and 380447, of the Registry of Deeds of Rizal found within the Kalikasan Realty and Development Corporation Subdivision, Maybunga, Pasig, Metro Manila 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. atdc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.