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When Is A Notice of Donation Needed?: NEDA - National Economic Development Authority
When Is A Notice of Donation Needed?: NEDA - National Economic Development Authority
Section 13 (C) of Revenue Regulations (RR) No. 02-2003, as amended provides that a Notice of
Donation is required to be submitted to the Revenue District Office (RDO) having jurisdiction over
the Donor’s place of business within thirty (30) days after the receipt of the accredited non-stock,
non-profit corporation/NGO institution’s (qualified donee institution’s) Certificate of Donation,
which shall be attached to said Notice of Donation stating that not more than thirty percent (30%)
of the said donation/gifts for the taxable year shall be used by such qualified donee institution for
administration purposes pursuant to the provisions of Section 101 (A) (2) and (B) (2) of the Tax
Code.
2. What are the repercussions for not complying with the Notice of Donation?
Section 15 (C) of RR No. 12-2018 provides that where a Notice of Donation is required, among
others, non-submission of the same may disqualify the Donor from availing of the Donor’s Tax
exemption, as well as claiming full deduction for Income Tax of the subject donation.
1
NEDA – National Economic Development Authority
Donee- Documentary Requirements Legal Bases
recipient
Educational
AOI2 certified by the SEC3
Charitable
AOI certified by the SEC
Valid Certification from DSWD4
Valid Certificate of Accreditation
from PCNC5
Valid BIR Certificate of Donee
Institution Status
Religious, Cultural or Social Welfare,
Research
AOI certified by the SEC
Valid Certificate of Accreditation
from PCNC
Valid BIR Certificate of Donee
Institution Status
Taxable [Additional 2 photocopies of each document] Guidelines and Instructions
entities Duly notarized original Deed of Donation for Donor’s Tax Return (BIR
Proof of claimed tax credit, if applicable Form No. 1800)
Duly notarized original SPA for the
transacting party if the signatory is not
one of the parties to the Deed of
Donation
Filed Donor’s Tax return and proof of
payment [i.e., original Official Receipt
(OR)/Deposit Slip]; for no-payment
returns, copy of the AR of the filed
Donor’s Tax return
2
AOI – Articles of Incorporation
3
SEC – Securities and Exchange Commission
4
DSWD – Department of Social Welfare and Development
5
PCNC – Philippine Council for NGO Certification; Reference: RR no. 13-98
Donee- Documentary Requirements Legal Bases
recipient
nearest to the date of donation with the
computation of the book value of the
personal property]
Proof of claimed deductions, where
applicable
Certificate of
deposit/investment/indebtedness/stocks
for donated cash or securities, where
applicable
Certificate of registration of motor
vehicle, where applicable
Based on the various rulings issued by the BIR (BIR Ruling Nos. 499-11, 003-01, 005-03, etc.)
and the Guidelines and Instructions for Donor’s Tax Return (BIR Form No. 1800) found on the
BIR website, the Deed of Donation shall be submitted independently of the transacting party (i.e.,
taxable or exempt person) as proof of the donation. However, should the same be unavailable,
any equivalent agreement/document would be sufficient.