THE Bureau of Internal Revenue (BIR) has issued a memorandum circular simplifying the rules on tax breaks for education partnerships.
In a statement Monday, April 6, 2026, BIR said Revenue Memorandum Circular (RMC) 23-2026 provides clearer guidelines to streamline the availment of tax incentives for private sector partnerships in education.
The circular clarifies the implementation of Revenue Regulations 13-2025, following concerns from stakeholders over compliance requirements and procedural gaps.
Under RMC 23-2026, clearer rules are prescribed for the submission of documentary requirements for the availment of tax incentives, as well as for compliance, accreditation, certification and reporting processes, to make it easier for the private sector to access tax incentives tied to education-related programs.
The tax incentives cover initiatives under laws such as the Adopt-a-School Act of 1998, the Enterprise-Based Education and Training Framework Act, and relevant provisions of the Tax Code.
The BIR said the issuance aims to reduce administrative burden, remove ambiguities, and ensure more consistent application of tax incentives.
It also aligns incentive rules with broader efforts to strengthen workforce development, improve access to education, and encourage industry participation in training and skills development.
“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,” BIR Commissioner Charlito Martin Mendoza said.
“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. / PNA