Philippine Revenue Agency Clarifies Rules for Cash Donation Taxes

The Bureau of Internal Revenue issued Revenue Memorandum Circular No. 10-2026 to clarify tax rules for purely cash donations. The circular covers filing and payment procedures, required documents, deductibility, and the applicability of electronic certificates.

Donor's tax on cash donations must be filed electronically through BIR platforms such as eBIRForms, eFPS, or authorized tax software. Payment can be made through authorized agent banks or the agency's electronic payment channels.

Taxpayers must submit required documents within 30 days from the date of donation to the appropriate revenue district office. Cash donations to accredited donee institutions may be claimed as deductions from gross income when properly documented. Supporting documents include the complete set of donation records, proof of donee accreditation, and documentation required under Section 34(H) of the Tax Code.

An electronic Certificate Authorizing Registration is not required for purely cash donations. The circular states that cash is not registrable property and does not require title transfer under any government registry. RMC No. 10-2026 maintains documentation and filing timelines while removing the eCAR requirement for cash donations.