BIR Ruling No. 322-12
BIR Ruling No. 322-12 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 3, 2012
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May 3, 2012 BIR RULING NO. 322-12 Sec. 101 (A) (2) of the Tax Code of 1997; BIR Ruling No. 144-10 Mindanao Development Authority 4th Floor SSS Building, JP Laurel Avenue Davao City Attention: Janet M. Lopoz Executive Director Gentlemen : This refers to your letter dated October 19, 2011 requesting exemption from the payment of donor's tax on the donation of eleven (11) units of vehicles by the United Nations Development Program (UNDP) to the MINDANAO DEVELOPMENT AUTHORITY described as follows: Item Year/Make/Model Chassis Number Engine No. Plate No. No. 1 2005 Toyota Hi-Lux Blue MROFZ29G301520894 1KD 9524713 OEV 24012 2 2005 Toyota Hi-Lux Lithium MROFZ29G801520938 1KD 9525235 OEV 24072 3 2005 Toyota Hi-Lux Lithium MROFZ29G901521029 1KD 9526909 OEV 24032 4 2005 Toyota Hi-Lux Lithium MROFZ29G801521135 1KD 9528003 OEV 24202 5 2006 Toyota Hi-Lux Lithium MROFZ29G201540411 1KD 7211711 OEV 24954 6 2005 Toyota Hi-Lux Lithium MROFZ29G601521523 1KD 9533786 OEV 24082 7 2006 Toyota Hi-Lux Lithium MROFZ29G401540135 1KD 7208070 OEV 24974 8 2005 Toyota Hi-Lux Lithium MROFZ29G601519996 1KD 9512641 OEV 24062 9 2006 Toyota Hi-Lux Lithium MROFZ29G001540634 1KD 7212820 OEV 24964 10 2005 Toyota Hi-Lux Lithium MROFZ29G301520488 1KD 9518171 OEV 24232 11 2006 Toyota Hi-Lux Lithium MROFZ29G401540510 1KD 7212050 OEV 24984 In reply, please be informed that inasmuch as the donee is a political subdivision of the government, the aforesaid donation is exempt from the payment of donor's tax pursuant to Section 101 (A) (2) of the Tax Code of 1997, as amended. CHaDIT Moreover, the Deed of Donation is not subject to documentary stamp tax. However, the acknowledgment on said deed is subject to the documentary stamp tax of P15.00 imposed under Section 188 of the Tax Code of 1997, as amended. (BIR Ruling No. 144-10 dated December 13, 2010) This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue
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