Publishing the National Priority Plan (NPP) for 1981 as Prepared by the National Economic and Development Authority (NEDA), Pursuant to the Provisions of Batas Pambansa Blg. 45, as Implemented by BIR-NEDA Regulations No. 1-81 dated April 30, 1981

September 14, 1981 REVENUE MEMORANDUM CIRCULAR NO. 33-81 SUBJECT : Publishing the National Priority Plan (NPP) for 1981 as Prepared by the National Economic and Development Authority (NEDA), Pursuant to the Provisions of Batas Pambansa Blg. 45, as Implemented by BIR-NEDA Regulations No. 1-81 dated April 30, 1981 TO : All Internal Revenue Officers, Employees and Others Concerned For the information and guidance of all concerned, there is attached herewith as ANNEX "A" the National Priority Plan (NPP) and its enclosures, as prepared by the National Economic and Development Authority for the year 1981 in compliance with the pertinent provisions of Batas Pambansa Blg. 45, as implemented by BIR-NEDA Regulations No. 1-81, dated April 30, 1981. cd i Features of the National Priority Plan as prepared by NEDA : 1. Batas Pambansa Blg. 45, effective December 18, 1979, amended paragraph (h) of Section 30 of the National Internal Revenue Code of 1977, as amended, and provides, among others, that donations to the Government of the Philippines or to any of its agencies or political subdivisions, including fully-owned government corporations exclusively to finance, to provide for, or to be used in undertaking priority activities in education, health, youth and sports development, human settlements, science and culture and in economic development according to a national priority plan to be determined by the NEDA , shall be deductible in full for income tax purposes. 2. The term "National Priority Plan" refers to the annual list prepared by the NEDA, containing priority programs, projects and activities of the Government and those of Government Corporations in the following sectors: education, health, youth and sports development, human settlements, science and culture and economic development, as these sectors are defined in BIR-NEDA Regulations No. 1-81, dated April 30, 1981. casia 3. Only (a) ministries, agencies, bureaus, commissions and authorities, including state colleges and universities; (b) autonomous regional, provincial, city and municipal governments; and (c) fully-owned government corporations as listed and included in the National Priority Plan prepared by NEDA and furnished the BIR shall be considered as eligible and qualified donee institutions for the purpose of availing the income tax benefits mentioned in the preceding first paragraph hereof . casia 4. The aforesaid Plan is intended to be effective for the remainder of 1981 and subsequent years, subject to modification or revision by NEDA and, therefore, may include both new inclusions and carry-overs from previous plans. All internal revenue officials, employees and others concerned are hereby enjoined to give this Revenue Memorandum Circular the widest publicity as possible. RUBEN B. ANCHETA Acting Commissioner