BIR Issuances – RMC No. 12-2025

Circularizing the approved 2024 National Priority Plan as Prepared by the National Economic and Development Authority (NEDA)

Revenue Memorandum Circular (RMC) No. 012-2025

13 February 2025

For the information and guidance of all internal revenue officials, employees and others concerned, attached as Annex “A” hereof is the copy of a list of government’s priority programs, projects and activities in the areas of education, health, youth and sports development, human settlements, science and culture, and economic development, for purposes of determining which donations made to such Programs/Projects/Activities (PPAs) shall be entitled to full donor’s tax exemption under Section 101 of the National Internal Revenue Code of 1997, as amended, (“Tax Code”) and income tax deduction from gross income under Section 34(H)(2)(a) of the Tax Code.

All internal revenue officials and employees are hereby enjoined to give this Circular as
wide a publicity as possible.

You may access the said RMC and Annex “A” thru the links below.