Certificate of Tax Exemption No. DT-368-20
Certificate of Tax Exemption No. DT-368-20 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 3, 2020
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July 3, 2020 CERTIFICATE OF TAX EXEMPTION NO. DT-368-20 CERTIFICATE OF TAX EXEMPTION issued to Name of Donor TIN Address AAA _____________________ This certifies that the donation under the Deed of Donation dated July 10, 2019, executed by donor in favor of: Name of Donee TIN Address THE ROMAN CATHOLIC BISHOP OF KALOOKAN San Roque Cathedral Compound, A. Mabini St.,Caloocan City 1400 covering the following property: Transfer Certificate of Title No. Area (sq. m.) Area Donated (sq. m.) Location Barrio of Potrero, City of Malabon, Province of Metro Manila, Island of Luzon being a gift in favor of a religious corporation 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, 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 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 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. Issued this 3rd day of July, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Note from the Publisher: Copied verbatim from the official document. Missing footnote text.
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