REVENUE MEMORANDUM CIRCULAR NO. 28-2023 issued on March 3, 2023 circularizes Republic Act (RA) No. 11898 (Extended Producer Responsibility Act of 2022) and its Implementing Rules and Regulations.
             Any provision of law to the contrary notwithstanding, Obliged Enterprises or Producer Responsibility Organizations acting on their behalf, and other registered business enterprises may apply for incentives following the approval process provided under Title XIII (Tax Incentives) of the National Internal Revenue Code (NIRC) of 1997, as amended, for eligible activities: Provided, That such activities shall undergo the standard processes in the identification of qualified activities under the Strategic Investment Priority Plan.
             The Extended Producer Responsibility expenses of Obliged Enterprises, PROs, and private enterprises shall be considered as necessary expenses deductible from gross income subject to the substantiation requirements for necessary business expenses deductible from gross annual income in accordance with Section 34(A)(I) of the NIRC of 1997, as amended.
                   All legacies, gifts and donations to Local Government Units, enterprises or private entities, including Non-Governmental Organizations, for the support and maintenance of the program for socially acceptable, effective and efficient solid waste management shall be exempt from all internal revenue taxes and customs duties, and shall be deductible in full from the gross income of the donor for Income Tax purposes. The standard procedures for such exemptions are contained in the Tariff and Customs Code, Section 105-106.