Manila: The Bureau of Internal Revenue (BIR) has announced a new policy through a Revenue Memorandum Circular (RMC), effectively eliminating the PHP100 fee previously required for a certificate of exemption. This certificate is crucial for low- or no-income individuals seeking to apply for scholarships and job programs. According to Philippines News Agency, the new directive, RMC 127-2024, was issued on November 18, and aims to reduce the financial burden on applicants. BIR Commissioner Romeo Lumagui Jr. highlighted the importance of this change, stating that applicants for scholarships and job or livelihood programs are no longer required to pay the PHP100 certification fee. Lumagui emphasized the BIR's commitment to supporting financially challenged citizens, enabling them to apply for necessary programs without the additional financial strain of certification fees. The policy change is grounded in Section 2 of the National Internal Revenue Code, which grants the BIR the authority to assess and collect na tional internal revenue taxes, fees, and charges. The BIR's decision to remove the fee demonstrates its power to adjust or eliminate fees as deemed necessary.