MANILA — The Bureau of Internal Revenue (BIR) has simplified procedures for private companies seeking tax breaks for supporting schools and education programs.

On Monday, the BIR issued Revenue Memorandum Circular (RMC) No. 23-2026, which clarifies documentary requirements, compliance, accreditation, certification, and reporting processes for private entities applying for education-linked tax incentives.

The circular also provides guidance on the implementation of Revenue Regulations No. 13-2025, addressing previously reported gaps and confusion in the application process.

“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 national development,” he added.

The incentives cover programs 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 circular aims to reduce administrative burdens, eliminate ambiguities, and promote consistent application of tax incentives, while encouraging private sector participation in workforce development, skills training, and education initiatives.