RMC No. 23-2026 Digest

RMC No. 23-2026 (issued March 30, 2026) clarifies RR No. 13-2025 on incentives under the EBET Act (RA 12063) and the Adopt-a-School Act of 1998 (RA 8525). Only Enterprises registered with TESDA may implement EBET Programs, so 'TVI' in RR 13-2025 refers to those Enterprises, not academic institutions. The additional deduction is 150% of actual training expense until December 31, 2027, rising to 75% starting January 1, 2028, capped at the lower of 5% of total direct labor expenses or P25 million per year. Only training expenses actually incurred and shouldered by the Enterprise are deductible; subsidized amounts (e.g., paid by TESDA or donors) are not. Deductions are claimed in the year paid or incurred, with no carry-over. EBET and Adopt-a-School incentives are mutually exclusive — one incentive per expense or donation and per activity (Section 3 or 4 of RR 13-2025). BIR post-audit applies even after TESDA certification, and under Adopt-a-School agreements only expenses for public school staff are entitled to the additional deduction.