Certificate of Tax Exemption No. DT-580-20
Certificate of Tax Exemption No. DT-580-20 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 6, 2020
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October 6, 2020 CERTIFICATE OF TAX EXEMPTION NO. DT-580-20 CERTIFICATE OF TAX EXEMPTION issued to Name of Donor TIN Address THE SUPERIOR OF THE SISTER HANDMAIDS OF CHARITY OF ST. VINCENT DE PAUL IN THE PHILIPPINES, INC. 000-000-000-000 28-A Pansol Road, Brgy. Pansol, Quezon City This certifies that the donation under the Deed of Donation dated January 6, 2020, executed by the donor in favor of: Name of Donee TIN Address SISTER HANDMAIDS OF CHARITY OF ST. VINCENT DE PAUL IN THE PHILIPPINES, INC. 000-000-000-000 28-A Pansol Road, Brgy. Pansol, Quezon City covering the following properties, with improvements, to wit: HTcADC Nature of Property Transfer Certificate of Title Nos./Tax Declaration Nos. Area (sq.m.) Area Donated (sq.m.) Location Lot 004-RT2016003731 (340392) 800 800 Pansol Road, Quezon City Building D-078-07539 776.76 776.76 Lot RT-125499 (339860) 800 800 Pansol Road, Quezon City Building D-078-07537 213.96 213.96 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 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 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. CAIHTE Issued this 6th day of October, 2020. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue Footnotes 1. Renumbered by Republic Act No. 10963.
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