RMC No. 32-2026 — Circularizing Joint Administrative Order No. 001-2025 entitled "GUIDELINES ON THE TREATMENT OF DONATIONS TO THE NATIONAL DAIRY AUTHORITY (NDA)" Digest | Full Text | JAO No. 1-2025

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City APR 2 0 2026' PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO._0 3 2 - 2 0 2 6

SUBJECT:CircularizingJointAdministrative Order No. 001-2025 entitled

NATIONAL DAIRY AUTHORITY (NDA)) "GUIDELINES ON THE TREATMENT OF DONATIONS TO THE

TO: All Internal Revenue Officials, Employees and Others Concerned

NATIONAL DAIRY AUTHORITY (NDA): concerned, attached as Annex "A" hereof is the copy of Joint Administrative Order No. 001- 2025 entitled "GUIDELINES ON THE TREATMENT OF DONATIONS TO THE For the information and guidance of all internal revenue officials, employees and others

as wide a publicity as possible. All internal revenue officials and employees are hereby enjoined to give this Circular

CHARLITO MARTIN R. MENDOZA

Commissioner of Internal Revenue

BUREAU QF INTERNAL REVENUE RECORDS MANAGEMENT DIVISION F

APR 20 2026

qW ADmiN UNiIa3 2:25pm 00000075 Twme:

K-I-JRL

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph