The Philippine Redemptorist Mission Society, Inc.
Certificate of Tax Exemption No. 254-18 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 22, 2018
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February 22, 2018 CERTIFICATE OF TAX EXEMPTION NO. 254-18 CERTIFICATE OF TAX EXEMPTION issued to THE PHILIPPINE REDEMPTORIST MISSION SOCIETY, INC. Redemptorist Road, Barangay Baclaran, Paraaque City 1700 TIN: 000-000-000-000 This certifies that the donation under the Deeds of Donation dated December 23, 2013; June 25, 2013 and February 18, 2014, respectively, executed and entered into by THE PHILIPPINE REDEMPTORIST MISSION SOCIETY, INC. in favor of: aDSIHc Name of Donee TIN Address Congregation of the Most Holy Redeemer 000-000-000-000 Redemptorist Road, Baclaran, Paraaque, MM 1702 covering the following parcels of land described below, to wit: Deed of Donation Dated TCT No. Registry of Deeds Location December 23, 2013 N-239972 Quezon City 13th St., New Manila, Quezon City N-239214 Quezon City 13th St., New Manila, Quezon City N-239215 Quezon City 13th St., New Manila, Quezon City 45374 Quezon City 14th St., New Manila, Quezon City RT-62497 (294058) Quezon City 14th St., New Manila, Quezon City RT-62496 (271803) Quezon City Mariposa St., Cubao, Quezon City June 25, 2013 140128 Paraaque City 1443 L. Gabriel Street, Baclaran, Paraaque City 130744 Paraaque City 1443 L. Gabriel Street, Baclaran, Paraaque City 130745 Paraaque City 1443 L. Gabriel Street, Baclaran, Paraaque City December 23, 2013 40323 Lipa City, Batangas M.K. Lina Street, Poblacion, Lipa City, Batangas February 18, 2014 21793 Legazpi City, Albay Lakandula Drive, Barangay Gogon, Legazpi City December 23, 2013 21136 Legazpi City, Albay Lakandula Drive, Barangay Gogon, Legazpi City December 23, 2013 T-188872 Calamba, Laguna 090 Purok I, Barangay Pansol, Calamba, Laguna T-188873 Calamba, Laguna 090 Purok I, Barangay Pansol, Calamba, Laguna T-188874 Calamba, Laguna 090 Purok I, Barangay Pansol, Calamba, Laguna December 23, 2013 T-56058 Nasugbu, Batangas 9 Seaside Drive, Tali Beach, Barangay Balaytigue, Nasugbu, Batangas December 23, 2013 T-43129 Baguio City Lot 3-I, Baguio City being gifts in favor of 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 gifts shall be used by the donee for administration purposes. ATICcS 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 Deed of Donation is 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 22nd day of February, 2018. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue
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