RMO No. 28-2013 — Amends certain provisions of RMO No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARtMENT OF FINAnCE RECORDS MGT. DIV BUREAU OF INTERNAL RE OC'T 3 0 20t3 10:70 A.M

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REVENUE MEMORANDUM ORDER NO. 28-3013

SUBJECT Amending Pertinent Provisions of Revenue Memorandum Order No 20-2013, Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified Non-Stock, Non-Profit Corporations and Associations Under Section 3o of the National

Internal Revenue Code of 1997, As Amended

TO Alt Revenue Officials and Personnel and Others Concerned

SECTION 1. BACKGROUND. This Order is hereby issued to amend certain provisions of Revenue Memorandum Order (RMO) No. 20-2013.

SECTION 2. AMENDMENT. Section 10 of RMO No. 20-2013 is hereby amended to read as follows:

renewed upon filing of a subsequent Application for Tax Exemption/Revalidation, under Ruling shall be deemed revocation thereof upon the expiration of the three (3)-year period. The new Tax Exemption Ruling shall be valid for another period of three (3) years, unless sooner revoked or cancelled." same requirements and procedures provided herein. Failure to renew the Tax Exemption "SECTION 10. Renewal of Tax Exemption Rulings. --- Tax Exemption Rulings may be

this Order is deemed revoked, repealed, or modified accordingiy. SECTION 3. REPEALING CLAUSE. Any revenue issuance which is inconsistent with

SECTION 4. EFFECTIVITY. This Order shall take effect immediately. AIl concerned are enjoined to give this Order a wide publicity as possible.

R NAL REVENUT TNS DIVISION Commissioner of Internal Revenue KIM S. JA ITO-HENARES

OCT 30 018677