Certificate of Tax Exemption No. 474-18
Certificate of Tax Exemption No. 474-18 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 13, 2018
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March 13, 2018 CERTIFICATE OF TAX EXEMPTION NO. 474-18 CERTIFICATE OF TAX EXEMPTION issued to SPS. AAA AND BBB ___________________________________ TIN: 000-000-000-000/000-000-000-000 This certifies that the Deed of Donation dated December 5, 2016 executed by the SPS. AAA AND BBB in favor of: Name of Donee TIN Address The Municipality of Plaridel 000-000-000-000 Plaridel, Bulacan covering the following property; Transfer Certificate of Title Area (sq.m.) Area Donated (sq.m.) Location 039-2015001192 6,392 259 Barrio of Bulihan, Plaridel, Bulacan being gift in favor of the Municipality of Plaridel, an administrative unit of the National Government, is exempt from the payment of the donor's tax pursuant to Section 101 (A) (2) of the Tax Code of 1997, as amended. aDSIHc Accordingly, the Deed of Donation is likewise not subject to the documentary stamp tax prescribed under Section 196 of the Tax Code of 1997, as amended. However, the acknowledgement of the Deed of Donation before a notary public is subject 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 presented 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 13th day of March, 2018. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue
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