Ellen S. Cundangan

March 8, 2018 CERTIFICATE OF TAX EXEMPTION NO. 371-18 CERTIFICATE OF TAX EXEMPTION issued to Name of Donor TIN Address AAA 000-000-000-000 ____________________ BBB 000-000-000-000 ____________________ CCC 000-000-000-000 ____________________ This certifies that donation under the Deed of Donation dated February 2, 2017, executed by AAA, BBB and CCC in favor of: AcICHD Transfer Certificate of Title No. Area (sq. m.) Area Donated (sq. m.) Location 039-RT2011008227 (25837) 1 19,493 7,335 Bulakan, Bulacan covering the following property: Transfer Certificate of Title No. Area (sq. m.) Area Donated (sq. m.) Location 039-RT2011008227 (25837) 1 19,493 7,335 Bulakan, Bulacan being a donation in favor of a political subdivision of the Government , is exempt from the payment of the donor's tax pursuant to Section 101 (A) (3) of the Tax Code of 1997, as amended. Moreover, Section 185 of Regulations No. 26, otherwise known as the Revised Documentary Stamp Tax Regulations, implementing Title VII of the Tax Code of 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 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 March, 2018. caITAC (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Registered under the name of DDD, married to EEE, and FFF and GGG. The tax exemption certificate does not include exemption from estate tax which may be due, if any, on the subject property.