RMO No. 15-2020 — Prescribes the updated procedures in the acceptance of property donations to the BIR pursuant to RDAO No. 4-2010, as amended by RDAO NO. 4-2019 Digest | Full Text

, ri REPUBLIC OF THE PHILIPPINES &l* DEPARTMENT OF FINANICE fLaY//ati['*;.:tl 2020 BUREAU OF INTERNAL RE\IENUE OYtv lx//:(llAi;i;il Quezon City t] lit Ifj;lr/t"lll,$,,!:[fffii t*Qnn REVENUE MEMORANDUM ORDER NO. \"\-ffi TO All Revenue Officials and Employees Concerned SUBJECT Updated Procedures in the Acceptance of Property DATE Donations to the Bureau of lnternal Revenue Pursuant to Revenue Delegation Authority Order (RDAO) No. 4-2OLO as amended by RDAO No. 4-2019 dated July 31,20L9 May L9,2O2O l. OBJECTIVE: This Order is issued to amend some provisions of Revenue Memorandum Order No. 28-99 dated March t6, L999, Re: Prescribing the Procedures in the Acceptance of Property Donations to the Bureau of lnternal Revenue pursuant to the newly signed RDAO dated July 31, 2OL9. ll. DEFTNITION OF TERMS: A. Donated Property- refers to a tangible or intangible property of significant value or use, transferred for free to the BIR by any person, whether natural or juridical, resident or non- resident. B. Tangible Property- refers to'a property that have physical substance and can be touched, such as lfand, building, office machine, computer hardware, vehicle, etc. C. lntangible Property- refers to a property that have value but lacks physical substance such as bonds, stocks, rights, software licenses, etc. D. Real Property- refers to land and other assets that are permanently attached to it. E. Donor- refers to any person, whether naturalor juridical, resident or non- resident, and includes other government agencies or institution, whether local or foreign, donating property/ies to the BlR.

F. Donee- refers to the BIR represented by the Commissioner of lnternal Revenue who accepts the donation. G. User- refers to a particular service or unit of the BIR which is the intended beneficiary or which will be the actual user of the property donated or intended to be donated. lll. PROCEDURES: t. NationalOffice Upon receipt of the communication from the donor signifying its desire to donate property/ies, the User, thru the Assistant Commissioner concerned shall: A. Request necessary evaluation from the concerned office (i.e' ISG for lT equipment, RMG for non lT equipment/property, etc.). lf found favorable, recommend its acceptance to the Commissioner, thru the LegalService. B. Forward the Deed of Donation and its attachments (i.e. copy of TCT in case of land, technical specificationfeatures in case of lT equipment, and result of evaluation, if any, etc.) to the Legal Service, for comment and endorsement. C. Comply with the comments/additional requirements of the Legal Service, if there is any. D. Upon favorable endorsement by the Legal Service, forward the Deed of Donation and its attachments for review and initial of the ACIR, Administrative Service and DCIR, Resource Management Group, if applicable, recommending the approval and signing of the Deed of Donation as follows: Classification Signatory Commissioner of lnternal Revenue t. Real Property (i.e, Lot & Commissioner of lnternal Revenue Buildine) Deputy Comm issioner, lnforrnation 2. Other assets Systems Group a. Above P12M Deputy Commissioner, Resource b. PLZM and below Management Group + b.1. lnforrnation Technology (lT) b.2. Non-lT nrynu nnVET'IUE TF, Tn*{,:t:m.vr-TIl .NIN d*. iit,il-ffi i'.'il JuNffimm H\1\\ ,_:.'-l'i,)iill l'.,:l,i1 lr-.i'ii rilu,,rlii :-.11:i'.":

E. Secure notarization of the Deed of Donation by a duly authorized Notary ,/ Public. F. lf the issuance of tax exemption ruling is requested by the Donor, the User shall recommend and/ or endorse its approval to the Legal Service. G. Accept the donation and utilize the same exclusively for official function/use. I H. Furnish a copy of the duly notarized Deed of Donation to each of the following Offices: 1. lnformation Systems Development & Operation Service (ISDOS)for lT (e.g. computers and printers) related donations, for monitoring and record purposes. 2. Property Division for both lT and non- lT related donations, for assignment of the corresponding BIR Property Number/s, Property Acknowledgement Receipt (PAR) and/or lnventory Custodian Slip (tcs). 3. Office of the Commissioner, for record purposes. 4. Accounting Division, for recording in the books of accounts of the Burea u. l. Submit to Property Division the original copy of Certificate/Proof of Ownership of the donated property (i.e. TCT, etc.) for safekeeping. 2. RegionalOffice 2.L. For Real Property and Other Assets Above Twetve (12) Million Upon receipt of the communication from the donor signifying its desire to donate property/ies, the concerned Regional Director shall : A. Request necessary evaluation from the concerned office (i.e. ISG for lT equipment, RMG for non lT equipment/property, etc.). lf found favorable, recommend its acceptance to the Commissioner, thru the Legal Service. B. Forward the Deed of Donation and its attachments (i.e. copy of TCT in case of land, technical specification/features in case of lT equipment, and result of evaluation, if any, etc.) to the Legal Service, for comment and endorsement. REVEI'iLjE l_L\\l,(i r.\:7Ct' fOi_t':tir;JS.\rVvrt@::t ).:'

\ c. Comply with the comments/additional requirements of the Legal Service, if there is any. D. Upon favorable endorsement by the Legal Service, forward the Deed of Donation and its attachments for review and initial of the ACIR, Administrative service and DclR, Resource Management Group, successively, recommending the approval and signing of the Deed of I Donation by the Commissioner. E. Secure notarization of the Deed of Donation by a duly authorized Notary Public. F. lf the issuance of tax exemption ruling is requested by the Donor, the User shall recommend and/or endorse its approval to the Legal Service' G. Accept the donation and utilize the same exclusively for official function/use. H. Furnish a copy of the duly notarized Deed of Donation to each of the following Offices: L. Administrative and Human Resource Management Division, for assignment of the corresponding BIR Property Number/s, Property Acknowledgement Receipt (PAR) and/or lnventory custodian slip (lcs). 2. Property Division, for record purposes. 3, lnformation Systems Development & Operation Service (ISDOS) for lT (e.g.computers and printer ) related donations, for monitoring and record purposes. 4. Finance Division, for recording in the books of accounts of the Bureau' l. Furnish Property Division photocopy of Certificate/Proof of Ownership of the donated property (i.e. TCT, etc.)for record purposes' 2.2. For Other Assets Below Twelve (12) Million upon receipt of the communication from the donor signifying its desire to donate property/ies, the concerned Regional Director shall : A. Request necessary evaluation from the concerned office (i.e. Revenue Data Center for lT equipment, AHRMD for non lT, etc.). lf found BLIREAU )tr thr TEtrNlAl- NUE tsT w JUN O3 ,I)mr i'

favorable, recommend its acceptance to the Regional Director, thru the / LegalDivision. B. Forward the Deed of Donation and its attachments (i.e. copy of TCT in case of land, technical specification/features in case of lT equipment, and result of evaluation, if any, etc.) to the Legal Division, for comment and endorsement. C. Comply with the comments/additional requirements of the Legal Division, if there is any. D. Upon favorable endorsement by the Legal Division, forward the Deed of Donation and its attachment to the Chief, AHRMD and Asst. Regional Director, successively, recommending the approval and signing of the Deed of Donation by the Regional Director. E. Secure notarization of the Deed of Donation by a duly authorized Notary Public. F. lf the issuance of tax exemption ruling is requested by the Donor, the User shall recommend and/or endorse its approval to the Legal Division. G. Accept the donation and utilize the same exclusively for official function/use. H. Furnish a copy of the duly notarized Deed of Donation to each of the following Offices: L. Administrative and Human Resource Management Division, for assignment of the corresponding BIR Property N um berf s, Property Acknowledgement Receipt (PAR) and/or lnventory Custodian SIip (lCS). 2. Property Division, for record purposes. 3. lnformation Systems Development & Operation Service (ISDOS) and Revenue Data Center for lT (e.9. computers and printer) related donations, for monitoring and record purposes. 4. Finance Division, for recording in the books of accounts of the Burea u. l. Furnish Property Division photocopy of Certificate/Proof of Ownership ;.r :' -rl', i'lr ,r l' J' 'i I tt ri l rll\! [I 1r]

lv. EFFECTIVIW This Order shall take effect immediately. Fw CAESAR R. DULAY 03521 I Comrnissioner of lnternal Revenue o-3