October 14, 2019
ITAD BIR RULING NO. 033-19
Section 101 (B) (1); National Internal Revenue Code of 1997,
as amended
Department of Environment and Natural Resources
Visayas Avenue, Diliman
1100 Quezon City
Attention: AAA
_______________
Gentlemen :
This refers to your letter dated November 24, 2017 requesting confirmation that light-emitting diode ("LED") streetlights and household solar power system (collectively referred to as "items") donated by the Government of the People's Republic of China, through its National Development and Reform Commission ("NDRC"), to the Department of Environment and Natural Resources ("DENR") are exempt from donor's tax under Section 101 (B) (1) of the National Internal Revenue Code of 1997 ("Tax Code"), as amended. SDHTEC
On November 15, 2017, NDRC and DENR entered into a Memorandum of Understanding Concerning the Provision of Goods for Addressing Climate Change ("MOU") where NDRC agreed to provide 20 million yuan worth of LED streetlights and household solar power system to DENR to enhance the Philippines' domestic capacity in combatting climate change. NDRC agreed to provide to the local government beneficiaries, through DENR, the following:
Local Government Unit | Number of Beneficiaries | Items | Specifications | Quantity |
Province of Antique | 100 barangays (approximately...
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