Certificate of Tax Exemption No. DT-233-2022

May 18, 2022 CERTIFICATE OF TAX EXEMPTION NO. DT-233-2022 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deed of Donation dated November 10, 2021, executed by: Name of Donor TIN Address EVER MEMORIAL GARDEN CO., INC. 1 000-000-000-000 Penthouse, APC Bldg. 1186 Quezon Avenue, Paligsahan Quezon City 1103 in favor of: Name of Donee TIN Address CITY GOVERNMENT OF VALENZUELA 000-000-000-000 MacArthur Hi-Way, Karuhatan Valenzuela City 1440 covering the following properties: Transfer Certificate of Title Nos. Area (sq.m.) Area Donated (sq.m.) Location 013-2019000991 1,200 1,200 Brgy. Punturin Valenzuela City 013-2017000083 18,046 18,046 013-2021000534 3,000 3,000 Total 22,246 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. 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 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 18th day of May, 2022. CAESAR R. DULAY Commissioner of Internal Revenue By: (SGD.) MARISSA O. CABREROS Deputy Commissioner Legal Group Officer-in-Charge Footnotes 1. Formerly: L & Y Realty and Development Corporation. 2. Renumbered by Republic Act No. 10963.