Sister Handmaids of Charity in the Philippines, Incorporated

February 8, 2018 CERTIFICATE OF TAX EXEMPTION NO. 135-18 CERTIFICATE OF TAX EXEMPTION issued to SISTER HANDMAIDS OF CHARITY IN THE PHILIPPINES, INCORPORATED 28-A Pansol Rd., Brgy. Pansol 1108, Quezon City TIN 000-000-000-000 This certifies that the donation under the Deed of Donation dated April 03, 2017, executed by SISTER HANDMAIDS OF CHARITY IN THE PHILIPPINES, INCORPORATED in favor of: Name of Donee TIN Address SISTER'S HANDMAIDS OF CHARITY OF ST. VINCENT DE PAUL, INC. 000-000-000-000 28-A Pansol Road, Pansol Diliman, Quezon City 1108 covering the following parcels of land with improvements described below, to wit: Transfer Certificate of Title/Tax Declaration Area (sq.m.) Location Transfer Certificate of Title No. N-328661 456.70 J. Escaler St., Loyola Heights, Diliman, Quezon City TD No. D-056-14087 (Building) 176.65 J. Escaler St., Loyola Heights, Diliman, Quezon City Transfer Certificate of Title No. N-325716 456.8 J. Escaler St., Loyola Heights, Diliman, Quezon City TD No. D-056-19716 (Building) 286 J. Escaler St., Loyola Heights, Diliman, Quezon City Transfer Certificate of Title No. T-40306 2,704 Jumarap, Banga, Aklan Tax Declaration No. 0822 (Road Right of Way) 251 Jumarap, Banga, Aklan TCT No. 602697-R 217 Poblacion, Floridablanca, Pampanga TD No. PSP-050001-01907 (Building) 41.60 Poblacion, Floridablanca, Pampanga TCT No. 076-2011002100 1,000 Salaban, Amadeo, Cavite TD No. 02-0024-01120 (Building) 254 Salaban, Amadeo, Cavite being a donation to a religious corporation is exempt from the payment of the donor's tax pursuant to Section 101 (A) (3) of the Tax Code of 1997, as amended, subject to the condition that not more than thirty percent (30%) of said gift shall be used by the donee for administration purposes. The Register of Deeds shall annotate such condition at the back of the Transfer Certificate of Title because failure to comply with said condition shall subject the donation to donor's tax. Moreover, Section 185 of Regulations No. 26, otherwise known as the Revised Documentary Stamp Tax Regulations, implementing Title VII of the Tax Code, provides that conveyances of realties not in connection with a sale, to trustees or other persons without consideration are not taxable. Accordingly, the Deeds of Donation are likewise not subject to the documentary stamp tax prescribed under Section 196 of the Tax Code, as amended, but only to the documentary stamp tax of P15.00 imposed under Section 188 of the same Code. This Certificate of Tax Exemption 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 8th day of February, 2018. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue