The Bureau of Internal Revenue (BIR) said it simplified the tax exemption application process for education and upskilling projects.
BIR Revenue Regulations No. 13-2025 aim to “simplify and consolidate outdated procedures that have hampered access to tax incentives granted under existing laws for education and training.”
The revenue regulations were signed in March and took effect on April 17.
“The new regulations enhance the ease of doing business, while supporting investments in primary to tertiary education, technical education, and skills development,” the Department of Finance said.
The intent is to “spur private sector investment in human capital development,” it added.
The new rules are targeted at private companies participating in programs outlined in Republic Act (RA) No. 8525 or the Adopt-a-School Act of 1998, as well as RA No. 12063 or the Enterprise-Based Education and Training (EBET) Framework Act to ensure “efficient and effective implementation of tax incentives.”
For example, private entities that enter into an agreement with a public school to provide assistance will be entitled to tax incentives and exemptions, such as deductions from the gross income of the amount contributed that was directly and ex-clusively used for the program.
Technical-vocational institutions that implement a registered EBET program can also avail of certain perks.
“By prioritizing education, we are accelerating not only national development, but more importantly, we are creating more opportunities to uplift lives through strategic human capital investments,” Finance Secretary Ralph G. Recto said. — Luisa Maria Jacinta C. Jocson
