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Certificate of Tax Exemption No. DT-163-21

Certificate of Tax Exemption No. DT-163-21 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 17, 2021

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May 17, 2021 CERTIFICATE OF TAX EXEMPTION NO. DT-163-21 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deed of Donation, dated December 01, 2016, executed by: Name of Donor TIN Address 3M PHILS. HOLDING AND DEVELOPMENT CORP. 3M Compound, Santa Rosa II, Marilao, Bulacan 3019 in favor of: Name of Donee TIN Address MUNICIPAL GOVERNMENT OF MARILAO, BULACAN Marilao, Bulacan covering the following property described below, to wit: Transfer Certificate of Title Area (sq.m.) Area Donated (sq.m) Location 1,000 1 1,000 Sta. Rosa II, Marilao, Bulacan being a gift in favor of a political subdivision of the Government ,is exempt from the payment of the donor's tax pursuant to Section 101 (A) (1) 2 of the National Internal Revenue Code of 1997 (Tax Code), as amended. Accordingly, the Deed of Donation is likewise not subject to the documentary stamp tax prescribed under Section 196 of the Tax Code, as amended. However, the acknowledgement of the Deed of Donation before a notary public is subject 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 May, 2021. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Area owned by 3M Phils. Holding and Development Corporation. 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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