BIR Form 2322 Cert of Don - FG Calderon High School
BIR Form 2322 Cert of Don - FG Calderon High School
BIR Form 2322 Cert of Don - FG Calderon High School
2322
Revised:
December 2014
Address
BIR Registration No.
Dated:
No. ____________________
CERTIFICATE OF DONATION
(To be filled up by the Donee)
2. Personal Property(ies:)
Description Condition (New/Used) Quantity
3. Real Property(ies:)
3.a Land
Location Area TCT No. Tax Declaration No.
3.b Improvements
Description Location Tax Declaration No.
Signature
Name
Position / Title
TIN:
1. Personal Property(ies):
Condition Acquisition
Description Depreciation Net Book Value
(New / Used) Cost
2. Real Property(ies:)
2.a Land
Location TCT No. Acquisition Cost
2.b Improvements
Acquisition
Description Location Depreciation Net Book Value
Cost
_________________________
Signature
__________________________
Name
__________________________
Position/Title
__________________________
TIN
Instructions:
1. The first page shall be filled up by the Donee and the second page shall be filled up by the Donor.
2. Deductibility of Donation:
a. The amount to be deducted from the gross income shall be based on the Net Book Value of the said property as reflected
in the financial statements of the donor. Please attach certified true copy of Deed of Sale or Bill of Sale to the donor or
a certification under oath by the donor of the Net Book Value and acquisition cost. The values declared by the donor
shall still be subject to further confirmation by the Bureau as to its correctness and accuracy.
3. The Donee shall assume responsibility for the consecutive numbering of each Certificate of Donation, as follows:
For Regular Taxpayers: Dxxx-xxx-20xx Dxxx = RDO No.; xxx = number of Certificate; 20xx = year issued
Example: D048-001-2014 (Donee belongs to RD No. 48 and Certificate is the first issued for CY 2014)
For Large Taxpayers: LTS-xxx-20xx LTS = Large Taxpayers Service; xxx = number of Certificate; 20xx = year issued
Example: LTS-012-2014 (Donee is a Large Taxpayer and Certificate is the twelfth issued for CY 2014)
4. Consecutively numbered certification of donation should be distributed within thirty (30) days from receipt of donation,
as follows:
(1) Original Copy --- Donor
(2) Duplicate Copy --- BIR
(3) Triplicate Copy --- Donee