Certificate of Tax Exemption No. DT-325-2022
Certificate of Tax Exemption No. DT-325-2022 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 29, 2022
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June 29, 2022 CERTIFICATE OF TAX EXEMPTION NO. DT-325-2022 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the donation under the Deed of Donation dated January 6, 2021, executed by: Name of Donor TIN Address AAA 000-000-000-000 ___________________ in favor of: Name of Donee TIN Address ROMAN CATHOLIC BISHOP OF ANTIPOLO, INC. 000-000-000-000 Chancery Office, Mater Dei Formation Center, Antipolo City, Rizal 1870 covering the following properties: Original Certificate of Title No. Area (sq.m.) Area Donated (sq.m.) Location 2020000063 3,508 3,000 Layunan, Binangonan, Rizal being a gift in favor of a religious corporation is exempt from the payment of the donor's tax 1 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. Issued this 29th day of June, 2022. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. This Certificate of Tax Exemption does not include exemption from estate tax due, if any. 2. Renumbered by Republic Act No. 10963.
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