BIR clarifies education tax perks

THE BUREAU of Internal Revenue (BIR) clarifies provisions for tax exemption and incentives for private sector partnerships in education.

“With the issuance of Revenue Memorandum Circular (RMC) No. 23-2026, we are making it simpler and faster for the private sector to access the tax incentives they earn by supporting Philippine education,” said BIR Commissioner Charlito Martin R. Mendoza in a statement on Monday.

“By streamlining these procedures, the BIR reaffirms its commitment to a transparent and efficient tax system that empowers our partners to invest in the Filipino workforce and contribute to our national development,” he added.

The RMC aims to streamline the availment of tax incentives for private entities participating under the Adopt-a-School Act and Enterprise-Based Education and Training Framework Act.

“The circular clarifies the implementation of Revenue Regulations No. 13-2025, following concerns from stakeholders over compliance requirements and procedural gaps,” it said.

In particular, the RMC prescribed the submission of documentary requirements to make it easier for the private sector to access tax incentives tied to education-related programs.

“The BIR said the issuance aims to reduce administrative burden, remove ambiguities, and ensure more consistent application of tax incentives,” it said.

“The circular is expected to support wider private sector participation in education programs, while ensuring proper compliance and accountability in the use of tax incentives,” it added. — Justine Irish D. Tabile