The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) No. 38-2019 that “clarifies the nature, character and tax treatment of non-stock, non-profit corporations” related to the processing of the Certificate of Tax Exemption (CTE). The RMO also mentioned that the approval of CTE applications has been devolved to the Office of the Regional Director. Please see attached, RMO digest and the full RMO.
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Digest: BIR RMO_NO.38-2019 (digest)