Republic Acts1 min read
Section 19Sec./Art. 19
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Tax Incentives. - Any donation, contribution, or grant, in cash or in kind, made by individuals or organizations, public or private, local of foreign, to the ARAL Program through the DepEd, shall be exempt from donor's tax and considered an allowable deduction from the gross income of the donor in accordance with the provisions of the National Internal Revenue Code of 1997, as amended, and the Bureau of Internal Revenue rules and regulations.
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