BUSINESS
Advocates Philippines
BIR Makes Tax Perks Easier For Education Partners
FILE
The Bureau of Internal Revenue (BIR) is simplifying how private companies can access tax incentives when supporting education programs, following the release of Revenue Memorandum Circular (RMC) No. 23-2026.
The new circular provides clearer and more straightforward guidelines to help businesses better understand the process of availing tax breaks tied to education partnerships. It also refines the implementation of Revenue Regulations No. 13-2025 after stakeholders raised concerns about complicated requirements and unclear procedures.
With the updated rules, the BIR has laid out easier steps for submitting documents, as well as improved systems for compliance, accreditation, certification, and reporting. The goal is to remove confusion and make participation more accessible for the private sector.
These incentives apply to programs under laws like the Adopt-a-School Act of 1998 and the Enterprise-Based Education and Training Framework Act, along with relevant provisions of the Tax Code.
According to the BIR, the move is designed to reduce administrative burdens while ensuring that tax incentives are applied consistently. It also supports broader efforts to improve access to education, strengthen workforce development, and encourage more industry involvement in skills training initiatives.
BIR Commissioner Charlito Martin R. Mendoza emphasized the impact of the update, saying, “With the issuance of 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.”
“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 revised guidelines are expected to encourage more companies to take part in education initiatives, while maintaining accountability in how tax incentives are used.
The new circular provides clearer and more straightforward guidelines to help businesses better understand the process of availing tax breaks tied to education partnerships. It also refines the implementation of Revenue Regulations No. 13-2025 after stakeholders raised concerns about complicated requirements and unclear procedures.
With the updated rules, the BIR has laid out easier steps for submitting documents, as well as improved systems for compliance, accreditation, certification, and reporting. The goal is to remove confusion and make participation more accessible for the private sector.
These incentives apply to programs under laws like the Adopt-a-School Act of 1998 and the Enterprise-Based Education and Training Framework Act, along with relevant provisions of the Tax Code.
According to the BIR, the move is designed to reduce administrative burdens while ensuring that tax incentives are applied consistently. It also supports broader efforts to improve access to education, strengthen workforce development, and encourage more industry involvement in skills training initiatives.
BIR Commissioner Charlito Martin R. Mendoza emphasized the impact of the update, saying, “With the issuance of 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.”
“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 revised guidelines are expected to encourage more companies to take part in education initiatives, while maintaining accountability in how tax incentives are used.
Apr 6, 2026
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