Certificate of Tax Exemption
Certificate of Tax Exemption No. DT-378-2021 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 11, 2021
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October 11, 2021 CERTIFICATE OF TAX EXEMPTION NO. DT-378-2021 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the donation under the Deed of Donation and Acceptance dated October 19, 2021, executed by: Name of Donor TIN Address Mill Hill Philippines, Inc. 000-000-000-000 Mill Hill Central House, 52 Avancena St.,Molo, Iloilo City in favor of: Name of Donor TIN Address St. Anthony's College, Inc. 000-000-000-000 San Angel, San Jose, Antique covering the following property, with improvements, to wit: Transfer Certificate of Title No. Area (sq.m.) Area Donated (sq.m.) Location N-4494 50,000 50,000 Brgy. Maybato, San Jose, Antique being a gift in favor of an educational institution is exempt from the payment of the donor's tax pursuant to Section 101 (A) (2) 1 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. 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 11th day of October, 2021. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Renumbered by Republic Act No. 10963.
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