RMC No. 127-2024 — Waiver/removal of the certification fee in the processing of application for certificate of exemption for scholarship and job/livelihood programs

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE I. REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE 41.: NOV 18 2024 177 VEM PILIPINAS BAGONG

NOV 1 8 2024

RY REVENUE MEMORANDUM CIRCULAR No._1 2 7 - 2 0 2 4

SUBJECT: Waiver/Removal of the Certification Fee in the Processing of Application for

Certificate of Exemption for Schoiarship and Job/Livelihood Programs

TO: All Internal Revenue Officers, Employees, and Others concerned

Section 2 of the National Internal Revenue Code of 1997, as amended (Tax Code). provides that the Bureau of Internal Revenue (BIR) has the power to assess and collect all national internal revenue taxes, fees and charges. In addition, part of the authority of the BIR is to issue Certificates of Tax Exemption to qualified taxpayers in accordance with the existing laws, rules and regulations.

In this regard, persons with low income/no income who want to avail of Scholarship

Power of Attorney executed by the applicant with government-issued ID of the taxpayer and and Job/Livelihood Programs may apply for a Certificate of Exemption upon: (1) submission of a Certification of Low Income/No Income signed by the Barangay Chairman of the place where the applicant resides, duly notarized affidavit of Low Income/No income, and Special authorized representative, in case transacting through a representative; and (2) payment of PhP100.00 Certification fee and PhP30.00 loose Documentary Stamp Tax, pursuant to the BIR Citizen's Charter.

Considering that the power of the Commissioner of Internal Revenue to impose fees inherently includes the power to modify or remove the same as part of its administrative functions, this Circular is hereby issued to waive/remove the PhP100.00 Certification fee

income who want to avail of Scholarship and Job/Livelihood Programs as this equivocally requirement for the application of Certificate of Exemption by persons with low income/no give the applicants financial assistance in finding careers which may help alleviate their poverty.

The PhP30.00 loose Documentary Stamp Tax shall, however, remain, since the same

and Job/Livelihood Programs. is prescribed under Section 1 88 of the Tax Code and there is no law exempting Certificates of Exemption issued to persons with low income/no income who want to avail of Scholarship

All revenue circulars inconsistent herewith are hereby considered amended, modified or revoked accordingly. This Circular, however, shall apply prospectively.

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

All internal revenue officers, employees and others concerned are hereby enjoined to strictly implement the provision of this Circular.

This Circular takes effect immediately.

R fvAG I, JR Compassioner of Internal Revenue

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NOV 18 2024

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