United Neon Advertising, Inc.
Certificate of Tax Exemption No. DT-001-20 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 20, 2020
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January 20, 2020 CERTIFICATE OF TAX EXEMPTION NO. DT-001-20 CERTIFICATE OF TAX EXEMPTION issued to UNITED NEON ADVERTISING, INC. 115 Chingkiang St., Brgy. 18, Pasay City, NCR 4th District Phils. 1300 TIN: 000-000-000-000 This certifies that the donation under the Deed of Donation dated November 17, 2017, executed by UNITED NEON ADVERTISING, INC. in favor of: Name of Donee TIN Address CENTER FOR COMMUNITY TRANSFORMATION, INC. 000-000-000-000 5/F Joshua Center, 1428 Taft Ave., Brgy. 676, Zone 073, Ermita, Manila 1000 covering the following property: Condominium Certificate of Title No. Area (sq.m.) Area Donated (sq.m.) Location 38404 1 1,792 1,792 5/F Echelon Tower Condominium, No. 2100 A. Mabini St., Malate, Manila City being a gift in favor of a religious corporation is exempt from the payment of the donor's tax pursuant to Section 101 (A) (2) 2 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 Deed of Donation is 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 3 imposed under Section 188 of the same Code, as amended. 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. CAIHTE Issued this 20th day of January, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Now, CCT No. 002-2017023809. 2. Renumbered by Republic Act No. 10963. 3. The old DST rate of P15.00 is used since the donation took place prior to the effectivity of R.A. No. 10963.
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