RMO No. 22-2025 Digest

RMO No. 22-2025 (April 30, 2025) amends portions of RMO No. 38-2019 to cover legitimate labor organizations of seafarers. Their income and properties actually, directly and exclusively used for lawful purposes are free from taxes, duties and assessments under Section 8 of RA No. 12021 (Magna Carta of Filipino Seafarers), and the exemption may be withdrawn only by a special law repealing that provision. Such organizations must register as taxpayers with the RDO of their principal place of business and submit documents upon registration (SEC-issued AOI and By-Laws with stated non-stock, non-profit provisions, an executive officer's certification under oath, and a DOLE certification of inclusion in the register of legitimate labor organizations), but they no longer need to apply for a Certificate of Tax Exemption. Availment remains subject to post-audit investigation; updated DOLE certification must be attached to annual income tax returns; and RDOs must report an annual inventory of such organizations to AITEID.