Digested - BIR RR 26-2020

Implementing Section 4 of Republic Act (RA) No. 11494 Otherwise Known as "Bayanihan to Recover as One Act" Relative to Donations of Identified Equipment for Use in Public Schools


As to coverage

As to valuation of donation

As to Tax Incentives

Deduction from gross income



Foreign Donation

The importation shall not be subject to the issuance of Authority to Release Imported Goods (ATRIG) and the said goods may be released by the Bureau of Customs without the need of ATRIG.


Local Donation