JAO No. 1-2025

Joint Administrative Order No. 001-2025 of the BIR and the National Dairy Authority (NDA) prescribes the process and guidelines for availing tax exemption on donations made to the NDA under the Tax Code and RA No. 7884. Donations to NDA's accredited programs (the Milk Feeding Program and Enterprise Assistance Through Equipment and Technology Support) may be claimed as an allowable deduction from the donor's income and are exempt from donor's tax, subject to conditions. Donors must obtain a DEPDev certification that the program is a priority program under the National Priority Plan and submit to the BIR office where they are registered the Deed of Donation, an accomplished BIR Form No. 2332, the DEPDev certification, and a copy of the Order. The Order also assigns responsibilities to the NDA and the BIR and provides that false or falsified documents are grounds for denial of the tax incentive claim.