• CHERYL G. CRUZ
The Bureau of Internal Revenue will waive the P100 certification fee for those applying for scholarships, and job and livelihood programs.
BIR Commissioner Romeo Lumagui Jr., said in a statement, that “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 to alleviate the burden of Filipinos already in need of financial assistance, Lumagui said.
The waiving of the fee is under Revenue Memorandum Circular No. 127-2024, dated Nov. 18 and signed by Lumagui, which states that no certification fee shall be collected for the application of certificate of exemption of persons with low income/no income who wish to apply for scholarship, job, or livelihood program.
The P30 loose documentary stamp tax shall, however, remain, since this is under Section 188 of the Tax Code, and there is no law exempting it, the memo circular explained. | CGC
