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ON APRIL 6, 2020, the Bureau of Internal Revenue (BIR) released Revenue Regulations (RR) 9-2020, granting further benefits from donations during the Enhanced Community Quarantine (ECQ) in relation to the National Internal Revenue Code (NIRC) of 1997, as amended. RR 9-2020 provides that donations or gifts made for the sole and exclusive purpose of combating Covid-19 during the state of national emergency shall be exempt from donor’s tax and shall be considered fully deductible against the gross income of the donor-corporation or donor-individual, granted that documentary evidence of such is provided. Such donations are limited to cash donations; donations of all critical or needed health care equipment or supplies; relief goods such as, but not limited to food packs (rice, canned goods, noodles, etc.) and water; and use of property, whether real or personal (shuttle service, use of lots or buildings).

At a time when all hope seems lost, witnessing people coming together to help each other in the battle against COVID-19 may be what’s needed to have one’s faith in humanity restored. Frontliners, from health care workers and emergency response teams to grocery workers and food delivery riders, are being lauded as heroes, and rightfully so. Whether it is our lives or dinners that are on the line, these frontliners work hand in hand and with the rest of the world, despite the risk to their personal safety every time. The Bayanihan spirit we have been seeing these past few weeks is a show of solidarity that is definitely one for the ages.

Imagine a learning environment, whether in a school or corporate setting, where learners are given the opportunity to choose topics that interest and engage them by truly personalizing their learning experience.

Last week, many believers all over the world celebrated the most important event in the Christian calendar — Holy Week. For devout Christians like me, Holy Week is a time for prayer, sacrifice, repentance, and reflection. This year, however, Holy Week was celebrated differently in response to the government’s call to contain the transmission of COVID-19. Christian rituals and local traditions were carried out without crowds, while masses were televised or streamed online. Undoubtedly, this outbreak continues to affect life in more ways than we could have imagined. We can bear witness to how this pandemic brought new meaning and significance to our lives. It invited us to see the greater reality of what is important in life, brought many people back to their faith, and inspired people to show more kindness and empathy for others.

THE Bureau of Internal Revenue (BIR) has issued Revenue Regulations 6-2020, which implements the tax exemption provision in Republic Act (RA) 11469, known as “Bayanihan to Heal as One Act.” Section 2, Paragraph (o) of RA 11469 states that the President has the power to:

Over the past week, I have been calling coworkers for a brief chat. It has almost been five weeks since I last saw anyone from our office. With the current situation that we all face, I wanted to check on our people to see how they are holding up.

THESE Bureau of Internal Revenue (BIR) tax filing/payment and submission guidelines are updated as of April 1, 2020 with the issuance of Revenue Regulations (RR) 7-2020, Revenue Memorandum Circular 34-2020 and Tax Advisory dated March 30, 2020.

The spread of the coronavirus disease 2019 (Covid-19) is both a global humanitarian and economic concern. As the impact of Covid-19 continues to grow worldwide, there are implications for the wider economy, businesses and employment. All industries face significant disruptions to their supply chain, workforce and cash flow. Business leaders now find themselves on the front lines of the pandemic. While there is uncertainty in many aspects of this public health crisis, for businesses it is clear that resiliency, agility, planning, empathy and preparedness are all important factors, today and in the future.