The Bureau of Internal Revenue (BIR) has waived the fee for the Certificate of Tax Exemption for individuals with low or no income who are applying for scholarships and job or livelihood programs.
In a statement, the BIR said the P100 certification fee was removed for the above mentioned persons to ease the burden of job and scholarship applicants. Revenue Memorandum Circular (RMC) No. 127-2024 was issued last November 18, 2024 for said order to take effect, and will apply prospectively.
“Those who apply for scholarships and job/livelihood programs do not have to pay for the P100 certification fee. The BIR has removed that requirement,” BIR commissioner Romeo Lumagui Jr. said.
“The BIR will do its share in alleviating the burden of our countrymen who are already in need of financial assistance, which is why they are applying for scholarships, jobs or livelihood programs. You can now apply for those programs without paying for the certification fee,” he added.
Section 2 of the National Internal Revenue Code provides that the BIR has the power to assess and collect all national internal revenue taxes, fees and charges.
The power to impose fees inherently includes the power to remove such fees.
The RMC, however, states that the P30 loose documentary stamp tax shall remain.
