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Manila Bulletin devider Business devider Easier tax breaks now available for education initiatives—DOF

Easier tax breaks now available for education initiatives—DOF

Published Apr 23, 2025 06:47 am
Ralph Recto
Finance Secretary Ralph G. Recto

The Department of Finance (DOF) has released new revenue regulations to simplify the process for private entities to avail of tax incentives, aiming to boost investments in education and human capital development.

In a statement, Finance Secretary Ralph G. Recto said the move prioritizes education to accelerate national development and create more opportunities for Filipinos through strategic human capital investments.

“By prioritizing education, we are accelerating not only national development, but more importantly, we are creating more opportunities to uplift the lives of every Filipino through strategic human capital investments,” Recto said.

On March 17, Recto signed Revenue Regulations (RR) No. 13-2025 upon the recommendation of Bureau of Internal Revenue (BIR) Commissioner Romeo Lumagui, Jr., which consolidated and simplified outdated procedures that previously hindered access to tax incentives for education and training under existing laws.

The new regulations, entitled “Consolidated Provisions to Simplify and Streamline the Procedures and Requirements Relative to the Availment of the Tax Exemptions and Incentives Granted to the Participating Private Entities under RA No. 8525, RA No. 12063, and the Tax Code,” took effect on April 17, 2025, 15 days after its publication on the BIR website.

Recto said this initiative intends to enhance the ease of doing business while supporting investments in various levels of education, including primary, tertiary, technical education, and skills development across the Philippines.

The regulations are aligned with President Ferdinand R. Marcos, Jr.’s Philippine Development Plan (PDP) 2023–2028, which highlights the importance of public-private partnerships (PPPs) in providing access to quality and inclusive education and training programs that meet workforce demands.

RA No. 8525 encourages private companies to contribute to the modernization of public schools, while RA No. 12063 harmonizes different Enterprise-Based Education and Training (EBET) approaches to effectively address unemployment and job skills mismatch.

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Finance Secretary ralph recto Department of Finance (DOF)
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