THE Bureau of Internal Revenue (BIR) has issued new guidelines to make it easier for private companies to access tax incentives tied to education programs.
The move is seen to encourage broader industry participation with regard to workforce development.
Through Revenue Memorandum Circular (RMC) No. 23-2026, the agency laid out clearer procedures for availing of tax breaks under existing laws supporting education partnerships. The circular refines the implementation of Revenue Regulations No. 13-2025, which had earlier drawn questions from stakeholders over compliance requirements and procedural gaps.
The updated rules specify the documentary requirements that companies must submit to qualify for incentives, as well as the processes for accreditation, certification, and reporting. These changes are intended to simplify compliance and reduce administrative friction for private sector participants.
The incentives cover initiatives under key policies such as the Adopt-a-School Act of 1998, the Enterprise-Based Education and Training Framework Act, and relevant provisions of the National Internal Revenue Code.
The tax agency said the issuance seeks to address ambiguities in earlier guidelines while ensuring a more consistent and transparent application of tax benefits. It also aligns with broader government efforts to strengthen workforce development, expand access to education, and promote collaboration between industry and training institutions.
The agency added that clearer rules are expected to boost participation from companies looking to support education-related programs, particularly those focused on skills development and training.
BIR Commissioner Charlito Martin Mendoza said the circular is part of efforts to make government processes more responsive to stakeholders.
“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,” Mendoza pointed out.
“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.