Certificate of Tax Exemption No. DT-015-2023
Certificate of Tax Exemption No. DT-015-2023 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 23, 2023
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March 23, 2023 CERTIFICATE OF TAX EXEMPTION NO. DT-015-2023 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the donation under the Deed of Conveyance dated June 23, 2021, executed by: HTcADC Name of Donor TIN Address DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES ____________ Visayas Avenue, Diliman, Quezon City in favor of: Name of Donee TIN Address FOOD AND DRUG ADMINISTRATION ____________ Civic Drive, Filinvest City, Alabang, Muntinlupa City covering the following property: Transfer Certificate of Title No. Area (sq.m.) Area Donated (sq.m.) Location ______________________ ________ ________ _______________________________ being a gift in favor of a government entity is exempt from the payment of the donor's tax pursuant to Section 101 (A) (2) 1 of the National Internal Revenue Code of 1997 (Tax Code), as amended. Moreover, the Deed of Donation is likewise not subject to the documentary stamp tax (DST) prescribed under Section 196 of the Tax Code, as amended, but only to the DST imposed under Section 188 of the Tax 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. Issued this 23rd day of March, 2023. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue Footnotes 1. Renumbered by Republic Act No. 10963.
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