REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF EDUCATION
REGION VI – WESTERN VISAYAS
School Division of Iloilo

REQUEST FOR THE ORIGINAL COPY OF TITLE OF THE PROVINCIAL

GOVERNEMNT OF ILOILO as ONE OF THE REQUIREMENTS FOR THE
TRANFER OF TITLE FROM PROVINCIAL GOVERNMENT OF ILOILO TO
DEPARTMENT OF EDUCATION SCHOOLS DIVISION

November 27, 2017

HON. ARTHUR D. DEFENSOR, SR.

Governor
Province of Iloilo

Dear Hon. Defensor:

Greetings!
This is to officially request for the TAX EXEMPTION FROM TRANSFER
TAXES of the above mention schoolin its transfer of tittle from Municipality of
San Miguel, a government institution governed by RA 7160, or the Local
Government Code of 1991, and the Leonora S. Salapantan National High
School created Batas Pambansa Blg. 557 on 24 June 1983.
The Leonora S. Salapantan National High School was first establish on
February 1966, Provincial Board Member Hon. EsperidionJagunap conveyed to
Mr. Pedro Saclauso, Parent Teachers Association (PTA ) President of San Miguel
Central School, the need of putting up a high school in San Miguel, Iloilo. He
presented the idea to Mayor Avito S. Saclauso who did not hesitate to approve
it.
With the whole hearted cooperation of the municipal officials, headed by
Mayor Saclauso, San Miguel Central School PTA, elementary teachers and
civic leaders, jointed hands in their effort in its classrooms construction . Five
full time teachers were initially employed in the San Miguel Experimental High
School, which was formally opened in August 1966 under the supervision of
Mr. Blas Hingco. The school turned out its first batch of graduates in 1968-69,
and was converted to San Miguel Community High School in 1970 with Miss
Demetria Legarde as the secondary school head.
As a result of laudable achievements as secondary school head,
Resolution No. 12, s. 1973 was passed converting the position of secondary
school head to principal with Mrs. Fe B. Andres as its first Principal I.
With influx of students to quench their thirst for knowledge, problem
arise. One of which was the new site for San Miguel Municipal High School,
which was only squatting in the campus of San Miguel Central School.
Through the kind hearted teacher Miss Leonora S. Salapantan, the lot was
donated by her as new school site in 1976, in addition to the portion of the
Municipal Cemetery lot which was donated by the municipal government.
The new school site is located at San Raymundo Street (now R.V.
Sanchez Street).In this new site, the school was named San Miguel-Salapantan
Municipal High School in honor of the donor. The new school site was
inaugurated in 1977, and a Special Certificate of Merit was awarded by MECS
now (DEpED)as the Most Outstanding Municipal High School in SY 1976-77.
The position Principal I was converted to Principal II.
For three consecutive years, 1980-1982, certificate of awards were given
to the school as the most outstanding Municipal High School in the Division of
Iloilo.
On April 14, 1983, BatasangPambansaBilang 557 converted San Miguel-
Salapantan Municipal High School to Leonora S. Salapantan National High
School (LSSNHS). The law was signed by President Ferdinand E. Marcos on
June 24, 1983, and the nationalization took effect on July 1, 1983. The
school was strongly established after its conversion to a national high school.
On September 2016 , the Sangguniang Bayan of San Miguel thru its
Sangguniang Bayan Resolution No. 2016 -164 dated September 19, 2016;
and Local Chief Executive of the Municipality of San Miguel again joined
hands in their generous heart to have it titled to the DepED thru tits transfer
of title to the name of its school .
It is the wholehearted desire of the undersigned , and other educational
leaders of the municipality of SanMiguel that the school be titled to its name ,
hence , here is the Special Power of Attorney executed and dated September
12, 2017, authorizing her to make this request.
Furthermore same this letter had been appealed by the undersigned so
that it will also be tax exempt with the Bureau of Internal Revenue
( BIR ) however up to this writing no action had been taken by that office.

In addition , the undersigned through the RA. 9155 or the Basic

Education Act of 2001 is authorized to received donation affecting the school.

To avail of Tax Exemption under Section 234 of RA 7160, or otherwise

known as the Local Government Code of 1991, we would like to reiterate
among others, to wit:

SEC. 234. Exemption from Real Property Tax. – The following are
exempted
from payment of the real property tax:

(a) Real Property owned by the Republic of the Philippines or any of

itspolitical subdivisions except when the beneficial use thereof has
been granted, for consideration or otherwise, to a taxable person;

(b) Charitable institutions, churches, parsonages or convents

appurtenant thereto, mosque, nonprofit or religious cemeteries and
 all lands, buildings, and improvements actually, directly, and
exclusively used for religious, charitable or educational purposes;

(c) All machineries and equipment that are actually, directly and
exclusively used by local water districts and government-owned or
controlled corporations engaged in the supply and distribution of
water and/ or generation and transmission of electric power;

(d) All real property owned by duly registered cooperatives as provided

for under R.A. No. 6938; and

(e) Machinery and equipment used for pollution control and

environmental protection. Except as provided herein, any exemption
from payment of real property tax previously granted to, or presently
enjoyed by, all persons, whether natural or juridical, including all
government-owned or -controlled corporations are hereby withdrawn
upon effectivity of this Code.

(Copy of Section 234 of RA 7160 is attached as Annex “A”)

On the other hand ,Resolution No. 2017 - 300 Provincial Ordinance

No. 2017 – 145, 2017 Revised Revenue Code of Iloilo provides any others, the
Real Property Tax Exemption to wit:

(a) All real property owed by the Republic of the Philippines or any of
its political subdivisionsexcept when the beneficial use thereof has
been granted, for consideration or otherwise, to ataxable person;

(b) All charitable institutions, churches, and parsonage or convents

appurtenants thereto, including mosques, non-profit or religious
cemeteries and all lands, buildings and improvements
which are actually, directly, and exclusively used for religious,
charitable and educationalpurposes;

(c) x xxx

(d) x xxx

(e) x xxx

(Copy of Resolution No. 2017 - 300 Provincial Ordinance No. 2017 – 145, 2017
Revised Revenue Code of Iloilo is attached as Annex “B” – “B-1”)

Likewise , attached are:

1. Deed of Donation from Municipality of San Miguel, Iloilo;

2. Sangguniang Bayan Resolution No. 2016 -164 dated September 19,

2016;

3. Certify true copy of Transfer Certificate of Tittle No. T-104032, Lot No.
1134-B, in the name of Municipality of San Miguel and Tax
 Declaration in the Name of Municipality of San Miguel ;

4. Special Powers of Attorney signed by the Schools Division

Superintendent Myrna S. Castillo, Ph.D., CESO V in favor of the
Principal of Leonora S. Salapantan National High School

Lastly, it is the appeal of the undersigned Principal of the above

captioned school that the transfer taxes and other taxes due to the government
to be paid by the said educational institution be exempted from its payment
for transfertaxes and other taxes for such real property is owed by its
political subdivision , the Municipality of San Miguel as its DONOR (LGU)
and the LeonoraSalapantan National High School as its DONEE(DepED) for
being actually, directly and exclusively used for educational purposes by
the said educational institution.

Thank you in advance. God bless us!

Very truly yours,

MARY GRACE L. CASTILLO
Principal III
Contact No. 0918-690-0087
Noted:

LEONE H. GUEVARRA
Public Schools District Supervisor
Contact No : 0908-222-5944

Copy furnished:

Marina Luz S. Gorriceta

Municipal Mayor
Municipality of San Miguel
Baranggay 1, Roxas Street, San Miguel, Iloilo

The Schools Division Superintendent

School Division Superintendent
Department of Education – Division of Iloilo
Luna St., La Paz, Iloilo City

Ma. Gemma M. Ledesma, CESO V

Regional Director
Department of Education Regional Office VI
Duran Street., Iloilo City