RMC No. 32-2026: Circularizing Joint Administrative Order No. 001-2025 entitled “GUIDELINES ON THE TREATMENT OF DONATIONS TO THE NATIONAL DAIRY AUTHORITY (NDA)”

Key points

1. Accredited programs. Donations may go to the NDA’s accredited programs: the Milk Feeding Program, and Enterprise Assistance Through Equipment and Technology Support. The NDA may receive donations, grants, and contributions from the private sector for the local dairy industry.
2. BIR review. The BIR determines whether donations, grants, or gifts to the NDA are proper under Section 34 (H) of the Tax Code, in relation to RA No. 7884 and its implementing rules.
3. Full deductibility. A certification from the Department of Economy, Planning and Development (DEPDev) is required for donors to avail of full deductibility under Section 3a(H)(2)(a) of the Tax Code.
4. Documents from donors. Donors submit to the BIR office where they are registered the Deed of Donation with the NDA, an accomplished BIR Form No. 2332 (Certificate of Donation), the DEPDev certification that the NDA program is in the NPP, and JAO 001-2025.

Who is affected

• Donors to the National Dairy Authority

Deadlines and effectivity

• Issued: April 20, 2026