Iloilo Provincial Government

June 15, 2020 CERTIFICATE OF TAX EXEMPTION NO. DT-327-20 CERTIFICATE OF TAX EXEMPTION issued to Name of Donors TIN Address ILOILO PROVINCIAL GOVERNMENT 000-000-000-000 Prov. Capitol, Bonifacio Drive, Iloilo City 5000 LGU MUNICIPALITY OF POTOTAN 000-000-000-000 Pototan, Iloilo 5008 This certifies that donation under the Deed of Donation dated May 15, 2018, executed by the Iloilo Provincial Government and LGU Municipality of Pototan in favor of: Name of Donee TIN Address DOH TREATMENT AND REHABILITATION CENTER 000-000-000-000 c/o Detox, Unit WVMC Q. Abeto St., Mandurriao, Iloilo City 5000 covering the following property: Transfer Certificate of Title No. Area (Sq. m.) Area Donated (Sq. m.) Location T-104681 40,000 14,429 Brgy. Rumbang, Pototan, Iloilo being a donation in favor of a National Agency of the Government , is exempt from the payment of the donor's tax pursuant to Section 101 (A) (2) 1 of the Tax Code of 1997, as amended. HTcADC Moreover, Section 185 of Regulations No. 26, otherwise known as the Revised Documentary Stamp Tax Regulations, implementing Title VII of the Tax Code of 1997, as amended, provides that conveyances of realties not in connection with a sale, to trustees or other persons without consideration are not taxable. Accordingly, the Deeds of Donation are likewise not subject to the documentary stamp tax prescribed under Section 196 of the Tax Code of 1997, as amended, but only to the documentary stamp tax of P30.00 imposed under Section 188 of the Tax Code of 1997, as amended by R.A. 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. CAIHTE Issued this 15th day of June, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Note from the Publisher: Copied verbatim from the official document. Missing Footnote Text.