REVENUE MEMORANDUM CIRCULAR NO. 127-2024 issued on November 18, 2024, prescribes the waiver/removal of the P100.00 Certification fee in the processing of application for Certificate of Exemption for Scholarship and Job/Livelihood Programs of persons with lowincome/no income who want to avail of said programs. 

The P 30.00 loose Documentary Stamp Tax shall, however, remain, since the same is prescribed under Section 188 of the Tax Code and there is no law exempting Certificates of Exemption issued to persons with low income/no income who want to avail of Scholarship and Job/Livelihood Programs.

All revenue circulars inconsistent herewith are hereby considered amended, modified or revoked accordingly. The Circular, however, shall apply prospectively.