FILIPINOS’ “bayanihan spirit” is again on display amid the coronavirus disease 2019 (Covid-19) pandemic. Various sectors have been contributing financially, donating various medical equipment, supplies and food to several health facilities and frontline workers across the country.

Republic Act 11469, or the “Bayanihan to Heal as One Act,” empowered the government to grant any benefit to ease the burden of affected persons and implement Covid-related measures, as long as these are reasonable and necessary. In response, the Bureau of Internal Revenue (BIR) has issued Revenue Regulation 9-2020, which listed guidelines for donors to follow when claiming exemption from donor’s tax, as well as full tax deductions from donations made to combat the coronavirus.