REVENUE MEMORANDUM CIRCULAR NO. 32-2026 issued on April 20, 2026 circularizes Joint Administrative Order (JAO) No. 001-2025 titled “Guidelines on the Treatment of Donations to the National Dairy Authority (NDA)”.

The Order prescribes the process and guidelines for availing the tax exemption on donations made to NDA, in accordance with the provisions of the Tax Code and as mandated by Republic Act (RA) No. 7884.

Subject to the conditions set forth in the Order, the accredited programs of the NDA that may be subject of donation from the DONORS under the JAO are:

a. Milk Feeding Program; and
b. Enterprise Assistance Through Equipment and Technology Support.

The NDA is authorized to receive donations, grants, and contributions from the private sector for the development of the local dairy industry through its programs.

The BIR shall determine the propriety of donations, grants, or gifts to the NDA, pursuant to Section 34 (H) of the Tax Code, in relation to RA No. 7884 and its implementing rules and regulations.

A certification from the Department of Economy, Planning and Development (DEPDev) shall be required for the DONORS to avail of the full deductibility of the donation, in accordance with Section 3a(H)(2)(a) of the Tax Code.

To avail of the tax incentives, DONORS must submit to the concerned BIR office where the Donor is registered, copies of the following:

a. The Deed of Donation executed between the DONOR and the NDA;
b. Accomplished BIR Form No. 2332 (Certificate of Donation);
c. The Certification from DEPDev that the NDA program is in the NPP;
d. JAO 001-2025

The responsibilities of the parties concerned are specified in the Order.