July 22, 2009
BIR RULING [SH-(060) 450-09]
RA 7279; DA-032-01
Apostolic Vicariate of Calapan
Bishop's Residence, Salong
Calapan City, Oriental Mindoro
Attention: Bishop Warlito I. Cajandig, DD.
Apostolic Vicar
Gentlemen :
This refers to your letter dated June 15, 2009 requesting, in effect, exemption from the payment of capital gains and documentary stamp taxes on the transfer of the individual titles of the lots to the beneficiaries of the relocation sites provided for by the Vicar Apostolic of Calapan City, Oriental Mindoro, pursuant to Republic Act (RA) No. 7279.
Documents submitted show that the Vicar Apostolic of Calapan, Oriental Mindoro under its present Local Ordinary, Bishop Warlito I. Cajandig, DD., has put up since 1994 relocation sites in and around the City of Calapan for the victims of natural calamities, the homeless, and the underprivileged; that there are at present six (6) relocation sites which have been purchased by the Vicariate; that the Sangguniang Panlungsod of Calapan City in its Resolution No. 283 dated September 6, 2006 identified the relocation sites as follows:
1) St. Joseph Relocation Site in Bayanan II with an area of...
