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Certificate of Tax Exemption No. DT-495-20

Certificate of Tax Exemption No. DT-495-20 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 8, 2020

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September 8, 2020 CERTIFICATE OF TAX EXEMPTION NO. DT-495-20 CERTIFICATE OF TAX EXEMPTION issued to AAA (TIN: ____________) BBB (TIN: ____________) CCC (TIN: ____________) DDD (TIN: ____________) EEE (TIN: ____________) _________________________________ This certifies that the Deed of Donation dated September 5, 2018 executed by AAA m/t FFF, BBB m/t GGG, CCC m/t HHH, DDD m/t III, EEE m/t JJJ in favor of: Name of Donee TIN Address The Philippine Superior of the Society of Saint Pius X, Inc. Society of St Pius X, #2 Cannon Rd., Mariana New Manila, Quezon City 1112 covering the following property: TCT No. Kind of Property Area (sq.m.) Area Donated (sq.m.) Location Land 1,657 663 Carmen, Cagayan De Oro City 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, transfers exempt from donor's tax under Section 101 (a) and (b) of the Tax Code of 1997, as amended, shall be exempt from the tax imposed under Section 196 of the same Code. Accordingly, the Deed of Donation is 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, as amended by Republic Act No. 10963 or the 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 8th day of September, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Renumbered by Republic Act No. 10963 or the TRAIN Law.

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