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REVENUE MEMORANDUM CIRCULAR NO. 67-2019 issued on July 4, 2019 publishes the full text of the following Presidential issuances:
a. Republic Act (RA) No. 11262 entitled “An Act Amending Sections 85 and 103 of RA No. 9593, Otherwise Known as “The Tourism Act of 2009”
b. RA No. 11291 entitled “An Act Providing for a Magna Carta of the Poor”
c. RA No. 11321 entitled “An Act Instituting the Farmers and Fisherfolk Enterprise Development Program of the Department of Agriculture”
d. RA No. 11328 entitled “An Act Separating the Sitios of Guina-Ang, Madopdop, Mallango, Lanlana and San Pablo from Barangay Lacnog, City of Tabuk,
Province of Kalinga and Constituting them into a Separate and Independent Barangay to be Known as Barangay Lacnog West”

Section 12 of RA No. 11291 provides that any donation, contribution and grant which may be made to the programs implemented under the National Poverty Reduction Plan (NPRP) shall be exempt from the Donor’s Tax in accordance with the specific provisions of the National Internal Revenue Code of 1997, as amended by RA No. 10963 (TRAIN Law).

Section 12 of RA No. 11321 provides the following tax incentives and exemptions under the law:
a. Gifts and donations of real and personal properties shall be exempt from Donor’s Tax;
b. The Local Government Units shall exempt structures, buildings and warehouses utilized for the storage of farm inputs and outputs from real property tax:
Provided, that the assessed value of the property does not exceed Three Million Pesos (P3,000,000.00);
c. The Land Bank of the Philippines shall provide preferential rates and special window to accredited farmers and fisherfolk enterprises; and
d. Exemptions from Income Tax may be provided for income arising from the operations of the enterprise: Provided, that the farmer and the fisherfolk
cooperatives and enterprises shall register as barangay micro-business enterprises pursuant to RA No. 9178 (Barangay Micro-Business Enterprise Act of 2002).