By Jun Ramirez and Ariel Fernandez The Bureau of Internal Revenue (BIR) said that donations in cash or in kind to the government and private entities fighting the spread of COVID-19 are fully deductible against the gross income of the givers. Likewise, the input value-added tax attributable to such purchases of goods and services is also creditable. These are among the salient points of the 11-page Revenue Regulations No. 9 signed by Finance Secretary Carlos Dominguez III on the recommendation of BIR Commissioner Caesar Dulay in compliance with the Bayanihan to Heal as One Act. Aside from cash, the tax exemption also covered donations of various health care products like personal protective equipment and virus testing kits as well as canned goods, rice and other foodstuffs. Also included are the exclusive use of private buildings and shuttle buses for COVID-19 purposes The BIR will, however, audit such donations to determine their authenticity. To make such donations allowable as expenses against the gross income, corporations or individuals are required to submit supporting documents like invoices, the deed of donations and certificate of donations using BIR Form No. 2322 to entitle them to such deduction. Foreign donors are not required to do the same. Unless extended, the regulations will last for three months starting March 16 when the national emergency proclamation was issued by Malacanang.