Certificate of Tax Exemption No. DT-160-2022
Certificate of Tax Exemption No. DT-160-2022 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 20, 2022
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April 20, 2022 CERTIFICATE OF TAX EXEMPTION NO. DT-160-2022 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deed of Donation dated July 22, 2017, executed by: Name of Donor TIN Address AAA _________________ in favor of: Name of Donee TIN Address PRIOR PROVINCIAL OF THE AGUSTINIAN PROVINCE OF SANTO NIO DE CEBU-PHILIPPINES, INC. Sto. Nio Pilgrim Center, Osmea Blvd., cor. P. Burgos St., Cebu City covering the following property: Tax Declaration No. Lot No. Area (sq.m.) Area Donated (sq.m.) Location 3508-Part 418,001 320,000 Cang-Actol Dumanjug, Cebu 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 National Internal Revenue Code of 1997 (Tax Code), 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, the Deed of Donation is likewise not subject to the documentary stamp tax prescribed under Section 196 of the Tax Code, as amended, but only to the documentary stamp tax imposed under Section 188 of the Tax Code, as amended by Republic Act (RA) No. 10963 or TRAIN Law. 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 April, 2022. CAESAR R. DULAY Commissioner of Internal Revenue By: (SGD.) MARISSA O. CABREROS Deputy Commissioner Legal Group Officer-in-Charge Footnotes 1. n This Certificate of Tax Exemption does not include exemption from estate tax due, if any. 2. Renumbered by Republic Act No. 10963. n Note from the Publisher: Copied verbatim from the official document. Missing footnote reference.
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