RR No. 13-2025 Digest

Revenue Regulations No. 13-2025 (March 31, 2025) consolidates and streamlines the procedures and requirements for claiming tax exemptions and incentives under RA 8525 (Adopt-a-School Act), RA 12063 (EBET Framework Act), and the Tax Code. Registered export and domestic market enterprises may claim additional income tax deductions of 50% on labor expense and 100% on training expense, subject to certifications from DepEd/CHED/TESDA and a Sworn Declaration attached to the ITR. Adopting Private Entities assisting public schools may deduct donations from gross income under Section 34(H) plus an additional 50% of the donation, and are exempt from Donor's Tax, subject to documentary requirements. The rules also cover VAT/excise treatment of foreign donations (assumed by DepEd/CHED/TESDA) and local donations (VAT-exempt unless a deemed sale), and EBET incentives: a 50% additional deduction on training expenses (75% starting 2028), capped at 5% of direct labor expenses or ₱25M/year, with documents retained for BIR post-audit.