RMC No. 12-2025 — Circularizing the approved 2024 National Priority Plan as prepared by the National Economic and Development Authority Digest | Full Text | Annex
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE
Bringing In Revenues for Nation-Building LPAS BAGONG
FEB 1 3 2025
REVENUE MEMORANDUM CIRCULAR NO. 0 1 2 - 2 0 2 5
SUBJECT : Circularizing the approved 2024 National Priority Plan as Prepared by
the National Ecoriomic and Development Authority (NEDA)
TO : All Internal Revenue Officers, Employees, and Others Concerned
concerned, attached as Annex "A"[hereof is the copy of a list of government's priority programs, projects and activities in the areas of education, health, youth and sports development, human exemption under Section 101 of the National Internal Revenue Code of 1997, as amended, ("Tax Code) and income tax deduction from gross income under Section 34(H)(2)(a) of the Tax Code. settlements, science and culture, and economic development, for purposes of determining which donations made to such Programs/Projects/Activities (PPAs) shall be entitled to full donor's tax For the information and guidance of all internal revenue officials, employees and others
All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible.
LUMAGUI, JR. O aissioner of Internal Revenue
D
FEB 13 2025
14
BIR National Office Bidg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph
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