The Market Monitor Minding the Nation's Business
The Department of Finance (DOF) has introduced a new revenue regulation designed to unify and simplify the country’s tax incentives for the education sector to attract more investments in human capital development.
Revenue Regulations (RR) No. 13-2025, which took effect on April 17, aims to streamline outdated processes that have long limited access to tax breaks provided under current laws for education and training programs.
The DOF issued the regulation following the recommendation of Bureau of Internal Revenue (BIR) Commissioner Romeo Lumagui Jr., and it was signed by Finance Secretary Ralph Recto on March 17.
The new policy is intended to make doing business in the education sector easier while fostering private sector participation in delivering programs across all educational levels—from primary to tertiary education, as well as in technical and vocational training.
The DOF emphasized that the regulation supports efforts to attract more private sector investments in education and skills development. It also reflects the Marcos administration’s push to position education as a key pillar of national progress.
“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,” the DOF said in a statement.
Finance Secretary Recto underscored the transformative potential of the measure, saying, “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.”