The Department of Finance (DOF) has issued revenue regulations that streamlined the availment of tax incentives for education to spur private sector investments in human capital development.
“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,” Finance Secretary Ralph G. Recto said.
Revenue Regulations (RR) No. 13-2025, signed by Secretary Recto on March 17, 2025, upon the recommendation of Bureau of Internal Revenue (BIR) Commissioner Romeo Lumagui, Jr., aims to simplify and consolidate outdated procedures that have hampered access to tax incentives granted under existing laws for education and training.
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,” the new regulations enhances the ease of doing business, while supporting investments in primary to tertiary education, technical education, and skills development in the country.
RA No. 8525 encourages private companies to help upgrade and modernize public schools in the country, while RA No. 12063 harmonizes the different Enterprise-Based Education and Training (EBET) modalities under one framework to effectively address unemployment and job skills mismatch.
The initiative is in line with the goals set out in President Ferdinand R. Marcos, Jr.’s Philippine Development Plan (PDP) 2023–2028, which highlights the critical role of public-private partnerships (PPPs) in delivering access to quality, inclusive, and workforce-responsive education and training programs to Filipinos.
RR No. 13-2025 took effect on April 17, 2025, 15 days after its publication on the BIR website.
