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Bangko Sentral ng Pilipinas (BSP)

Certificate of Tax Exemption No. 1116-18 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 30, 2018

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July 30, 2018 CERTIFICATE OF TAX EXEMPTION NO. 1116-18 CERTIFICATE OF TAX EXEMPTION issued to BANGKO SENTRAL NG PILIPINAS (BSP) Bangko Sentral ng Pilipinas Complex, A. Mabini cor. P. Ocampo Sr. Sts., Malate, Manila TIN: 000-000-000-000 This certifies that the Deed of Absolute Sale dated March 18, 2016, executed by BANGKO SENTRAL NG PILIPINAS (BSP) in favor of: Name of Vendee TIN Address Quezon City Government (LGU-QC) 000-000-000-000 3rd/F, Main Bldg., Quezon City Hall, Elliptical Rd., Quezon City covering the following property: Transfer Certificate of Title No. Area (sq.m.) Area (sq.m.) Transferred Location 106913 10,000 10,000 Luzon Ave., Area-6, Brgy. Old Balara, Quezon City intended for socialized housing project of the Quezon City Government, is not subject to capital gains tax pursuant to Section 20 of Republic Act (RA) No. 7279. The transaction is, however, subject to documentary stamp tax under Section 196 of the 1997 Tax Code, as amended. A lien on the title of the land that the same is to be applied for a socialized housing project under R.A. 7279 shall be annotated by the concerned Register of Deeds. It is, however, understood that this Certificate of Tax Exemption is never intended and shall not be construed as giving authority to the concerned Register of Deeds to effect transfer of the land title in the name of the buyer without the necessary certificate of authority to register issued by this Bureau. In this regard, this Certificate shall be presented to the Revenue District Office (RDO) concerned in order for the latter to issue the Certificate Authorizing Registration (CAR). The CAR shall only be issued after the submission of the requirements provided under Revenue Memorandum Order (RMO) No. 15-2003. This Certificate is being issued on the basis of the facts and documents as represented and submitted. However, if upon investigation, the BIR ascertains that the facts are different, then this Certificate shall be considered null and void. Issued this 30th day of July, 2018. CAIHTE (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue

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