Beruflich Dokumente
Kultur Dokumente
DEPARTMENT OF EDUCATION
Region IV-A CALABARZON
Division of Rizal
I. Rationale
Recognizing the contribution of the Private Sector towards the realization of
the goals of the K to 12 Program, the Department of Education (DepEd) provides
opportunities for its donor partners to apply for the availment of tax incentives or
tax exemption arising from the partners' expenses incurred in the program since
such entitlement is permitted under Republic Act No. 8525 otherwise known as the
Adopt-a-School Act of 1998 and of Revenue Regulations No. 109003.
As the door for the tax incentives availment is opened for Private Sector
partners, DepEd is responsible for ensuring that all applications conform with the
existing policies and that they are processed efficiently.
II. Purpose
This guidelines aims to provide a systematic procedure on the process of
accepting donations from stakeholders for Adopt A School Program and application
for Tax Incentives.
a. “Adopt A School Program” also known as RA 8525 ,in which focuses public -
private partnership in fulfilling the basic education of the children.
b. “Adopt A School Program Coordinator” refers to the school focal person for the
Adopt A School Program.
e. "Application for tax incentives or tax exemption" shall refer to the application for
tax credit by the Private Sector partner referred to under Section 4 of the Adopt-
a-School Act of 1998, which is an application for additional deduction in arriving
at the net taxable income.
f. “Donation” any amount, materials and services given to the school by private
organization or stakeholders
k. "Work Immersion" shall refer to the component of the Senior High School
Program consisting of 80 hours of hands-on experience or work simulation
which Grades 1 1 and 12 students will undergo to obtain much needed exposure
and learn competencies related to the actual workplace setting.
A. School Head
Oversight the implementation of this localized guidelines.
Signs the memorandum on the implementation of process in accepting
donations and application for tax incentives.
Signs the Memorandum of Agreement within school partnership
program.
VI. Monitoring
VII. Effectivity
The content of this localized guidelines shall take effect immediately once
signed by the School Head.
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Priority Needs
END
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Draft Letter
Request to School Heads Draft a letter- request for
possible stakeholders
become a School Planning Team
School Partner Teachers
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Prepare Program of
Turn Over
School Head Ceremony
Send out SPT Prepare documents
Formal Teachers such as Deed of
TWG Donation/deed of
Invitation Letter
Partner Stakeholder acceptance
to Stakeholder
MOA/MOU
Certificate of
appreciation
Prepare
commitment board
Conduct
Accepting the
Acceptance of School Head Donation from
Donation SPT partner stakeholder
Ceremony for Teachers
Stakeholders TWG
Partner Stakeholder
School Head Signing of deed of
SIGNED Teachers donation/deed of
DOD/DOA/MOA TWG acceptance/MOA/
Partner Stakeholder MOU
END
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School Head
SPT Recognize Stakeholders
Recognize Teachers by awarding a Certificate
Stakeholders TWG of Appreciation
Partner Stakehol’der