Certificate of Tax Exemption No. DT-457-20

August 18, 2020 CERTIFICATE OF TAX EXEMPTION NO. DT-457-20 CERTIFICATE OF TAX EXEMPTION issued to AAA m/t BBB _____________________ TIN: ________________ This certifies that the Deed of Donation dated October 18, 2018 executed by AAA m/t BBB in favor of: Name of Donee TIN Address Roman Catholic Bishop of Antipolo, Inc. Chancery Office Mater Dei Formation Center, Antipolo City covering the following property; TCT No. Kind of Property Area Donated (sq.m.) Location Land Sitio Ibabaw, Dulumbayan, Teresa, Rizal 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, 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 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 18th day of August, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Renumbered by Republic Act No. 10963 or the TRAIN Law.