BIR scraps fees for scholarship, job applicants

The Bureau of Internal Revenue (BIR) has abolished the P100 certification fee for individuals applying for a Certificate of Exemption, a document required for those with low or no income seeking scholarships or employment and livelihood programs.

The fee removal is outlined in Revenue Memorandum Circular (RMC) 127-2024, issued on November 18, and aims to ease the financial burden on applicants, particularly those already in need of assistance.

“Those who apply for scholarships and job/livelihood programs do not have to pay for the P100 certification fee. The BIR has removed that requirement,” BIR Commissioner Romeo Lumagui Jr. announced in a statement.

Lumagui emphasized the agency’s commitment to supporting Filipinos facing financial challenges. “The BIR will do its share in alleviating the burden of our countrymen who are already in need of financial assistance, which is why they are applying for scholarships, jobs, or livelihood programs. You can now apply for those programs without paying for the certification fee,” he said.

Under Section 2 of the National Internal Revenue Code, the BIR is authorized to assess and collect all national internal revenue taxes, fees, and charges. The same authority allows the agency to adjust or remove fees when deemed necessary.

The removal of the P100 fee reflects the BIR’s ongoing efforts to streamline processes and reduce financial barriers for vulnerable sectors, ensuring greater access to opportunities for education and employment.