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RMC No. 127-2024: Waiver/removal of the certification fee in the processing of application for certificate of exemption for scholarship and job/livelihood programs

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Summary

RMC No. 127-2024 waives the P100.00 certification fee for processing applications for a Certificate of Exemption for Scholarship and Job/Livelihood Programs of persons with low income or no income.

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Key points

  1. Fee waived. The P100.00 certification fee is removed for these applications by persons with low income or no income who want to avail of the programs.
  2. Documentary stamp tax stays. The P30.00 loose Documentary Stamp Tax remains. It is prescribed by Section 188 of the Tax Code, and no law exempts these Certificates of Exemption.
  3. Effect on other circulars. Inconsistent revenue circulars are amended, modified or revoked. The Circular applies prospectively.

Who is affected

  • Persons with low income or no income applying for Scholarship and Job/Livelihood Programs

Deadlines and effectivity

  • Applies prospectively

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.