March 12, 2010
BIR RULING [DA-(DT-007) 042-10]
Section 101 (A) (2);
BIR Ruling Nos. 187-87, 228-88 & 196-90,
DA-063-97, DA-618-04 & DA-384-08
Heirs of Nicolas Alfarero, et al.
Barangay San Isidro
Tagbilaran City
Gentlemen :
This refers to your request for exemption from donor's tax on your donation of real property in favor of Barangay Government of San Isidro, Tagbilaran City.
Documents show that on May 21, 1998, Anatalio, Felix, Epitasia, Teresita, Emiberto, Florencia, Estela, Alberta, Eugenio, Glicerio, all surnamed Alfarero and residents of Lasang, Davao City representing their deceased father, Crispin Alfarero; Victor and Alejandro, both surnamed Alfarero and residents of Lasang, Davao City representing their deceased father, Rufino Alfarero; Sukarno, Gamilo, Tito and Ma. Teresa, all surnamed Alfarero and residents of Carmen, Davao del Norte and representing their deceased father, Andres Alfarero; Hilario, Ranulfo, Irenea, Floriana, Jesusa, Cipriano, Digna, Antonia, all surnamed Alfarero and residents of San Isidro, Tagbilaran City representing their deceased father, Julio Alfarero; Vilma and Jonathan, both surnamed Alfarero and residents of Sto. Tomas, Davao del Norte representing their deceased father, Venancio Alfarero; and Eufracia, Basilisa and Angela, all...
