BUZZ BEAT MEDIA

The Department of Education (DepEd) has welcomed the issuance of Revenue Regulations No. 13-2025 as a major breakthrough in advancing President Ferdinand R. Marcos Jr.’s education agenda. The measure is a testament to effective inter-agency collaboration in making it easier for the private sector to support Philippine public schools.

Issued by the Department of Finance-Bureau of Internal Revenue (DOF-BIR), the new regulation consolidates and simplifies the procedures for availing tax incentives under three key legal frameworks: Republic Act No. 8525 or the “Adopt-a-School Act,” Republic Act No. 12063 or the “Enterprise-Based Education and Training (EBET) Framework Act,” and the National Internal Revenue Code of 1997 (Tax Code).

“This reform transforms generosity into impact,” Education Secretary Sonny Angara said. “By making it easier for the private partners to give, we make it easier for learners to thrive—especially in hard-to-reach areas. It’s a concrete step toward realizing the President’s call for stronger public-private synergy in education.”

A Clearer Path for Education Support

RR 13-2025 grants eligible private sector partners the following streamlined tax incentives:

• Exemption from donor’s tax prescribed under Section 101 (A)(2) and (B)(2) of the Tax Code;
• Deduction from gross income for costs directly, actually, and exclusively incurred for the programs, plus an additional 50% deduction for such contribution/donation subject to certain conditions;
• Valuation flexibility for different types of donations: cash assistance, consumable goods, personal property, services, or real estate—based on book value, market value, or depreciated value, whichever is applicable.

Further guidelines will be issued by the DOF/BIR on the documentation requirements needed to be submitted by donors. .

From Bottlenecks to Breakthroughs

The Second Congressional Commission on Education (EDCOM 2) noted that since 2018, only 476 tax endorsements have been availed by private organizations. With the new regulation, the agency expects a significant increase in corporate and philanthropic engagement through the Adopt-a-School Program and other public-private education partnerships.

“This addresses long-standing barriers that discouraged potential donors. With less red tape and more clarity, we are unlocking new opportunities to address gaps in school infrastructure, resources, and technical training,” Angara said.

The new rules reinforce President Marcos’ whole-of-government approach to national economic transformation with DepEd, DOF, BIR, and other relevant agencies and stakeholders collaborating to ensure clarity, transparency, and accountability.

“President Marcos has emphasized the need for responsive governance and strategic partnerships. RR 13-2025 is proof of how different agencies can work together to support education reform and economic inclusion,” the DepEd chief noted. 

With the new regulation in place, DepEd is intensifying its outreach to the business community and civil society, encouraging more entities to join the Adopt-a-School Program and contribute to nation-building through education.

“More than tax perks, they’re pathways to real, life-changing impact for our Filipino learners,” the Secretary said.

*All Photos from DepEd