THE Bureau of Internal Revenue (BIR) has waived the certification fee in the processing of applications for a Certificate of Exemption for scholarship and job or livelihood programs.
“This Circular is hereby issued to waive/remove the P100 Certification fee requirement for the application of Certificate of Exemption by persons with low income/no income who want to avail of Scholarship and Job/Livelihood Programs,” BIR said in a circular on Monday.
It said this gives the applicants financial assistance in finding careers which may help alleviate their poverty.
However, the P30 loose documentary stamp tax will remain.
BIR said since the same is prescribed under Section 188 of the Tax Code and there is no law exempting Certificates of Exemption issued to persons with low income/no income who want to avail of scholarships and job or livelihood programs. — Aubrey Rose A. Inosante