BIR Ruling No. 376-13

October 10, 2013 BIR RULING NO. 376-13 Municipality of Baras Office of the Mayor Province of Rizal Attention: Hon. Wilfredo C. Robles Municipal Mayor Gentlemen : This refers to your letter dated 7 January 2013 requesting for the issuance of a Certificate of Exemption on all properties that will be donated to the MUNICIPALITY OF BARAS. It is represented that the MUNICIPALITY OF BARAS is a political subdivision of the Philippine Government; that on 19 November 2012, the Executive and Sangguniang Bayan of the MUNICIPALITY OF BARAS adopted Resolution No. 112-s-2012 entitled "Resolution Requesting the Bureau of Internal Revenue (BIR) to Grant Tax Exemption and Other Related Fees and Properties Acquired by the Municipality by Way of Donation";that your local leaders have acquired different properties by way of direct purchase or donation for different infrastructure projects intended for the general welfare of your constituents; that you request that you be given a Tax Exemption Certificate covering all properties donated and will be donated to the MUNICIPALITY OF BARAS. In reply, please be advised that the provisions of the National Internal Revenue Code of 1997, as amended, need factual basis for their successful invocation. The Bureau does not issue a blanket tax exemption. Confirmation of tax exemption is confined on a per transaction basis and shall be applied with the Bureau's Law Division together with the supporting documentary requirements pertinent to the transaction. In view of the foregoing, your request for issuance of a single Tax Exemption Certificate covering all properties donated and will be donated to the MUNICIPALITY OF BARAS is hereby denied for lack of factual and legal basis. EDHCSI Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue