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Showing 123 results: BIR issuances on Non-profit and donees

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 90-2026Clarification on the Certificate of Compliance issued by the Cooperatives and Social Enterprise Authority of the Bangsamoro Autonomous Region in Muslim MindanaoAug 11, 2026View
RMC No. 83-2026Circularizing Executive Order No. 117 (S. 2026): Streamlining the Accreditation System for Donee Institutions and Designating the Department of Social Welfare and Development as the Sole Accrediting Entity for Social Welfare and Development Agencies, Amending Executive Order No. 720 (S. 2008)Jul 22, 2026View
RMC No. 71-2026Clarification on the Extension of the Validity of Certificates of Compliance (COC) for Purposes of the Evaluation and Processing of Applications for Certificate of Tax Exemption (CTE) for Cooperatives Pursuant to the Cooperative Development Authority Memorandum Circular No. 2026-07, Series of 2026Jun 24, 2026View
RMC No. 23-2026Clarifying the Provisions of Revenue Regulations No. 13-2025, the Consolidated Provisions to Simplify and Streamline the Procedures and Requirements Relative to the Availment of the Tax Exemptions and Incentives Granted to the Participating Private Entities under Republic Act No. 8525 (Adopt-a-School Act of 1998), Republic Act No. 12063 (Enterprise-Based Education and Training (EBET) Framework Act), and the Tax CodeMar 30, 2026View
RMC No. 10-2026Clarifying the Tax Treatment, Documentation Requirements, and Filing of Return and Payment of Donor's Tax for Donations Consisting Purely of CashFeb 4, 2026View
RMO No. 48-2025Streamlining of Requirements for the Application of a Certificate of Tax Exemption for Socialized and Economic Housing Projects Pursuant to Republic Act No. 7279 and Executive Order No. 226Dec 19, 2025View
RR No. 27-2025Amends Section 8 of Revenue Regulations No. 25-2003 on the Tax Treatment on Subsequent Sale, Transfer or Exchange of Tax-Exempt Automobile by a Tax-Exempt Person/Entity to a Non-Exempt Person/EntityOct 21, 2025View
RMC No. 84-2025Circularizing DOF Department Order No. 012-2025 re: "Revised Schedule of Filing Fees Imposed on Applications for Tax Exemption Indorsements (TEIs) and Non-TEIs in the Revenue Office"Sep 16, 2025View
RMC No. 81-2025Reiterating the Criteria and Guidelines on the Deductibility of Ordinary and Necessary Expenses Under Section 34(A)(1)(a) of the National Internal Revenue Code of 1997, as AmendedSep 3, 2025View
RR No. 18-2025Amending Pertinent Provisions of Revenue Regulations No. 25-2003, as Amended, to Implement Section 149 of the National Internal Revenue Code of 1997, as Further Amended Under Section 18 of Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act"Aug 5, 2025View
RMC No. 61-2025Circularizing Section 27 of RA No. 12214, titled "An Act Amending Sections 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, and 258 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Jun 19, 2025View
RR No. 15-2025Revised Private Retirement Benefit Plan RegulationsApr 29, 2025View
RMO No. 22-2025Amending the Guidelines in the Processing and Issuance of Certificate of Tax Exemption under Revenue Memorandum Order No. 38-2019 Entitled as "Tax Exemption of Non-Stock, Non-Profit Corporations Under Section 30 of the National Internal Revenue Code of 1997, as Amended"Apr 29, 2025View
RMC No. 38-2025Clarification on the requirement of submission of Taxpayer Identification Number of cooperative members for the issuance of Certificate of Tax Exemption in relation to RMC No. 158-2022Apr 23, 2025View
RR No. 13-2025Consolidated provisions to simplify and streamline the procedures and requirements relative to the availment of the tax exemptions and incentives granted to the participating private entities under RA No. 8525 (Adopt-a-School Act of 1998), RA No. 12063 (Enterprise-Based Education and Training (EBET) Framework Act), and the Tax CodeMar 31, 2025View
RR No. 1-2025Further amending Section 9 of Revenue Regulations No. 25-2003 relative to the documentary requirements to be submitted by Motor Vehicle Manufacturer/Assembler/Importer as basis for the BIR to determine whether the automobiles subject to Excise Tax exemption are hybrid or purely electric vehicles pursuant to the provisions of Republic Act No. 10963 (TRAIN Law)Jan 6, 2025View
RMC No. 123-2024Clarification on the validity of a Certificate of Tax Exemption issued to certain corporationsNov 15, 2024View
RMC No. 110-2024Circularizing Memorandum Order No. 29, titled "Granting Travel Tax Exemption to All Travelers Departing from All International Airports and Seaports in Mindanao and Palawan to Any Destination in the East ASEAN Growth Area"Sep 25, 2024View
RMC No. 13-2024Clarification on the treatment of retirement benefits expense for financial reporting and tax purposesJan 22, 2024View
RR No. 1-2024Further amends Section 2, Sub-section 4.109-1(B)(p) of RR No. 4-2021, as amended by RR No. 8-2021, to implement the adjustment of the selling price threshold of the sale of house and lot, and other residential dwellings for Value-Added Tax exemption purposesJan 15, 2024View
RMC No. 7-2024Reversion of the Value-Added Tax exemption of transactions specified under Section 109 (BB) of the National Internal Revenue Code (Tax Code) of 1997, as amendedJan 11, 2024View
RR No. 15-2023Implements the grant of Donor's Tax exemption on the donation of imported capital equipment, raw materials, spare parts, or accesories directly and exclusively used by Registered Business Enterprises under Section 295 (C)(2)(e) of the National Internal Revenue Code of 1997, as amendedDec 13, 2023View
RMC No. 118-2023Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of September 2023Nov 6, 2023View
RMC No. 74-2023Prescribes Sworn Statement and Sworn Declaration to be submitted relative to the compliance requirements in availing the Income Tax exemption of foreign-sourced dividends received by domestic corporationJul 5, 2023View
RR No. 5-2023Amends RR No. 5-2021 on the requirements in availing the Income Tax exemption of foreign-sourced dividends received by a Domestic CorporationMay 5, 2023View