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Certificate of Tax Exemption No. DT-178-2022

Certificate of Tax Exemption No. DT-178-2022 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 26, 2022

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April 26, 2022 CERTIFICATE OF TAX EXEMPTION NO. DT-178-2022 CERTIFICATE OF TAX EXEMPTION TO WHOM IT MAY CONCERN : This certifies that the Deed of Donation dated June 28, 2016, executed by: Name of Donor TIN Address AAA _____________________ in favor of: Name of Donee TIN Address Municipal Government of Alfonso Lista, Ifugao Municipal Hall of Alfonso Lista, Sta. Maria, Alfonso Lista, Ifugao covering the following property: Transfer Certificate of Title Area (sq.m.) Location 17,355 Rurban Code 132707, Brgy. Sta. Maria, Alfonso Lista, Ifugao being a gift in favor of the political subdivision of the National Government, is exempt from the payment of the donor's tax pursuant to Section 101 (A) (1) 1 of the National Internal Revenue Code (Tax Code) of 1997, as amended. Accordingly, the Deed of Donation is likewise not subject to the documentary stamp tax (DST) prescribed under Section 196 of the Tax Code of 1997, as amended. However, the acknowledgement of the Deed of Donation before a notary public is subject to the DST of P15.00 2 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 26th day of April 26, 2022. CAESAR R. DULAY Commissioner of Internal Revenue By: (SGD.) MARISSA O. CABREROS Deputy Commissioner Legal Group Officer-in-Charge Footnotes 1. Renumbered by Republic Act (RA) No. 10963 or the TRAIN Law. 2. The old DST rate was used since the donation took place before the effectivity of RA No. 10963 or ILLEGIBLE PORTION January 1, 2018.

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