Municipality of San Miguel

January 17, 2022 CERTIFICATE OF TAX EXEMPTION NO. DT-015-2022 CERTIFICATE OF TAX EXEMPTION issued to MUNICIPALITY OF SAN MIGUEL San Miguel, Iloilo TIN: ____________ This certifies that the donation under the Deed of Donation dated September 11, 2017, executed by MARINA LUZ S. GORRICETA, 1 in favor of: Name of Donee TIN Address LEONORA S. SALAPANTAN NATIONAL HIGH SCHOOL San Miguel, Iloilo covering the following property: Transfer Certificate of Title Area (sq.m.) Area Donated (sq.m.) Location 19,580 19,580 San Miguel, Iloilo being a donation in favor of an educational institution , is exempt from the payment of the donor's tax pursuant to Section 101 (A) (2) 2 of the National Internal Revenue Code (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 Deed of Donation is 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 3 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 17th day of January, 2022. CAIHTE (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Municipal Mayor of San Miguel, authorized donor/signatory to the Deed of Donation per Resolution No. 2015-50. 2. As amended by Republic Act (RA) No. 10963. 3. The old DST rate of 15.00 is used since the donation took place prior to the effectivity of RA No. 10963.