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REVENUE MEMORANDUM CIRCULAR NO. 131-2019 issued on December 4, 2019 circularizes Republic Act No. 11358 entitled “An Act Establishing a National Vision Screening Program (NVSP) for Kindergarten Pupils and Appropriating Funds Therefor”.

All grants, bequests, endowments, donations and contributions made to the Department of Education (DepEd), Department of Health (DOH) or the Philippine Eye Research Institute (PERI) for the NVSP and for the Vision Screening Continuing Research (VSCR) Fund to be used actually, directly and exclusively by the DepEd, DOH, or the PERI for the NVSP and for the VSCR Fund shall be exempt from Donor’s Tax, and the same shall be allowed as allowable deduction from the gross income of the donor for purposes of computing the taxable income of the donor in accordance with the provisions of the National Internal Revenue Code of 1997, as