Certificate of Tax Exemption No. DT-402-2022

October 5, 2022 CERTIFICATE OF TAX EXEMPTION NO. DT-402-2022 CERTIFICATE OF TAX EXEMPTION TO ALL WHOM IT MAY CONCERN : This certifies that the Deed of Donation dated February 17, 2017, executed by: Name of Donor TIN Address AAA in favor of: Name of Donee TIN Address Land Transportation Office (LTO)-Regional Office 6 1 - Quintin Salas, Jaro, Iloilo City over the parcel of land described below, to wit: Transfer Certificate of Title (TCT) No. Total Area (sq. m.) Area Donated (sq. m.) Location 14,031 14,031 being a gift in favor of an agency of the Government, is exempt from the payment of the donor's tax pursuant to Section 101 (A) (1) 2 of the National Internal Revenue Code (Tax Code) of 1997, as amended. Moreover, Section 185 of Regulations No. 26, otherwise known as the "Revised Documentary Stamp Tax Regulations," provides that conveyance of realties not in connection with a sale, to trustees or other persons without consideration are not taxable. Accordingly, the Deed of Donation is likewise not subject to documentary stamp tax (DST) prescribed under Section 196 of the Tax Code of 1997, as amended, but only to the DST of P15.00 3 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 5th day of October, 2022. (SGD.) LILIA CATRIS GUILLERMO Commissioner of Internal Revenue Footnotes 1. Represented by Regional Director Roland C. Ramos, LTO-Regional Office 6. 2. Renumbered by Republic Act No. 10963. 3. Old DST rate was used since the Deed of Donation was executed prior to the effectivity of RA No. 10963.