Certificate of Tax Exemption No. DT-324-2022
Certificate of Tax Exemption No. DT-324-2022 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 29, 2022
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June 29, 2022 CERTIFICATE OF TAX EXEMPTION NO. DT-324-2022 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deed of Donation dated March 1, 2022, executed by: Name of Donor TIN Address D'GREAT HECATE MARKETING CORP. 000-000-000-000 360 Clavel St., Brgy. 270 Zone 25, San Nicolas, Manila 1010 in favor of: Name of Donee TIN Address CITY GOVERNMENT OF VALENZUELA 000-000-000-000 Mac Arthur Hi-Way, Karuhatan, Valenzuela City 1440 covering the following property: Transfer Certificate of Title No. Area (sq.m.) Area Donated (sq.m.) Location 013-2019001353 11,642 1,170 Brgy. Bignay, Valenzuela City 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) 1 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 29th day of June, 2022. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Renumbered by Republic Act No. 10963.
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