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Certificate of Tax Exemption No. DT-036-2022

Certificate of Tax Exemption No. DT-036-2022 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 21, 2022

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January 21, 2022 CERTIFICATE OF TAX EXEMPTION NO. DT-036-2022 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the donation under the Deed of Donation dated February 24, 2020 executed by: Name of Donor TIN Address Samahang Maralita Catmon Homeowners Association, Inc. 000-000-000-000 Sitio 6, Gov. Pascual, Catmon, Malabon City in favor of: Name of Donee TIN Address Iglesia ng Dios at ni Kristo sa Espiritu, Inc. (Church of God and Christ in Spirit) 000-000-000-000 7A RMT Industrial Complex, Tunasan, Muntinlupa City covering the following property: Transfer Certificate of Title No. Area (sq.m.) Area Donated (sq.m.) Location M-42036 20.50 20.50 Lot 2 Block 16, Gov. Pascual, Catmon, Malabon 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) 1 of the National Internal Revenue Code (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. Moreover, transfers exempt from donor's tax under Section 101 (a) and (b) of the Tax Code of 1997, as amended, shall be exempt from the payment of documentary stamp tax (DST) imposed under Section 196 of the same Code. Accordingly, the Deed of Donation likewise not subject to the DST prescribed under Section 196 of the Tax Code of 1997, as amended, but only to the DST of P30.00 imposed under Section 188 of the Tax Code of 1997, 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 21st day of January, 2022. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Renumbered by Republic Act No. 10963.

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