THE Bureau of Internal Revenue (BIR) has issued a Revenue Memorandum Circular (RMC) removing the P100 fee for applying for a certificate of exemption for low- or no-income persons who want to apply for a scholarship and job programs.
In a statement on Tuesday, the BIR said RMC 127-2024, issued on Nov. 18, aims to ease the burden of applicants.
"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.”
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 BIR said the power to impose fees inherently includes the power to remove such fees. PNA