Roman Catholic Archbishop of Jaro

May 15, 2019 CERTIFICATE OF TAX EXEMPTION NO. 283-19 CERTIFICATE OF TAX EXEMPTION issued to ROMAN CATHOLIC ARCHBISHOP OF JARO Valeria St., Iloilo City 5000 TIN: 000-000-000-000 This certifies that donation under the Deed of Donation dated November 7, 2014, executed by ROMAN CATHOLIC ARCHBISHOP OF JARO, in favor of: HTcADC Name of Donee TIN Address The Local Superior of the Carmelite Missionaries of Quezon City, Inc. 000-000-000-000 #19 Sct. Madrinan St., South Triangle, Diliman, Quezon City 1103 covering the following property: Original Certificate of Title Area (sq.m.) Area Donated (sq.m) Location RO-792 (33600) 16,187 7,712 Dingle, Iloilo being a donation in favor of a religious corporation is exempt from the payment of the donor's tax pursuant to Section 101 (A) (3) 1 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 Certificates 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 of the 1997, as amended, 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 of 1997, as amended, but only to the documentary stamp tax of P15.00 2 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 15th day of May, 2019. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Now section 101 (A) (2) of the Tax Code of 1997, as amended by Republic Act No. 10963. 2. The old DST rate of P15.00 is used since the donation took place prior to the effectivity of R.A. No. 10963.