The Bureau of Internal Revenue (BIR) has issued Revenue Regulations No. 9-2020 (RR 9-2020) to grant benefits to individuals and corporations which contribute financial assistance and donation for the sole and exclusive purpose of combatting COVID-19 during this state of national emergency.

In the RR 9-2020, donor-individuals and/or donor-corporations of specific donations/gifts to particular recipients are granted exemption from donor’s tax and full deduction from the donors’ gross income.


RR 9-2020 provides the following as specific donations/gifts which are covered by the tax deduction and exemption when given for the sole and exclusive purpose helping the nation’s fight against COVID-19:

  1. Cash donations;
  2. All critical or needed healthcare equipment or supplies such as Personal Protective Equipment (PPE);
  3. Relief goods such as food packs and water; and
  4. Use of real and/or personal property (shuttle service, use of lots/buildings).


The following are the donee/recipients covered by RR 9-2020:

  1. The government;
  2. Non-stock, non-profit educational and/or charitable, religious, cultural or social welfare corporation, institution, foundation, NGO, trust or philanthropic organization and/or research institution or organization;
  3. Private hospitals; and
  4. Local and/or international private civic organizations/institutions. Provided, that the international organizations/institutions shall actually, directly and exclusively distribute/transfer the donations or partner with accredited NGOs and/or the national government.


To be granted said tax exemption and/or deduction, the following supporting documents shall be timely submitted by the donor:

For donations to the government –

  1. Deed of Donation

For donations to non-stock, non-profit institutions

  1. Certificate of Donation (BIR Form 2322) if said institution is accredited;
  2. Sworn Certification executed by the donor-individual or authorized officer of the donor-corporation stating:
    • Name of donee;
    • Date of donation;
    • Value of donation, with proof of purchase if donation is in kind; and
    • Statement that the donation was made solely for the purpose of supporting efforts to fight COVID-19 during the period of the state of national emergency.
  3. BIR-registered Acknowledgment Receipt

For donations to local and/or international private civic organizations/institutions – 

  1. Certificate of Donation (BIR Form 2322) or Deed of Donation issued by the accredited NGO or government institution;
  2. Proof of purchase if donation is in kind; and
  3. BIR-registered Acknowledgment Receipt

by: EmEm Flores

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