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SIXTEENTH CONGRESS OF THE REPUBLIC 
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OF THE PHILIPPINES 
) 
Second Regular Session 
) 
'15 
JUN -8 P 5 :13 
SEN Afft 
S.B.NO. 
33 
HFCEIVED BY;-o~ 
Introduced by Senator Maria Lourdes Nancy S. Binay 
AN ACT GRANTING TAX INCENTIVES TO EMPLOYERS THAT HIRE 
ALTERNATIVE LEARNING SYSTEM LEARNERS AND GRADUATES, 
APPROPRIATING FUNDS THEREFOR, AND FOR OTHER PURPOSES 
EXPLANATORY NOTE 
Republic Act No. 9155, otherwise known as the Governance of Basic Education Act of200l 
has established the Alternative Learning System (ALS) as a means to provide out-of-school 
children, youth and adults alike, with basic education. The ALS is envisioned to be a parallel 
learning system in the Philippines that provides a practical option to the existing formal 
instruction. Implemented through the Department of Education's Bureau of Alternative 
Learning System (BALS), ALS includes both the non-fonnal and infonnal sources of 
knowledge and skills. 
As a flexible, free education program of the Government, ALS has benefitted many who 
cannot afford fonnal schooling, including those whose adult life responsibilities have given 
them tighter schedules and opportunities for education. Statistics from BALS indicate, for 
instance, participation of learners who are maids, fishern1en, babysitters and salesladies, even 
a boxer-Congressman, for that matter. 
Given the laudable objectives of ALS, and in order to heatien greater participation of the 
population in the ALS at1d ensure access to jobs of ALS learners, this Act extends tax 
incentives to employers who hire ALS learners and graduates from all over the country. 
For the above stated reasons, the passage of this bill is earnestly sought. 
Senator 


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.~rllsh' 
{~'H\1l£ l,ll}(f',~r-rrl't.:H\! 
SIXTEENTH CONGRESS OF THE REPUBLIC 
) 
OF THE PHILIPPINES 
) 
Second Regular Session 
) 
''is JUN-8 P5:13 
SENAT,F;.. 
S.B. NO. 2863 
Introduced by Senator Maria Lourdes Nancy S. Binay 
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AN ACT GRANTING TAX INCENTIVES TO EMPLOYERS THAT HIRE 
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ALTERNATIVE LEARNING SYSTEM LEARNERS AND GRADUATES, 
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APPROPRIATING FUNDS THEREFOR, AND FOR OTHER PURPOSES 
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Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
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assembled: 
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SECTION I. 
Short Title. This Act shall be known as the "Alternative Learning System 
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Learners and Graduates Incentives Act of2015." 
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SECTION 2. Declaration of Policy. It is hereby declared the policy of the State to encourage 
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initiatives and adopt measures to protect and promote the right of all citizens to quality basic 
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education across all ages, and it shall endeavor to improve work opportunities and widen 
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access to employment. 
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SECTION 3. Definition of Terms. For purposes of this Act, the ten11: 
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a) "Alternative Learning System" refers to the parallel learning system implemented 
by the Department of Education under Republic Act No. 9155, providing a viable 
alternative to the existing fOn11al education instruction. 
b) "ALS Learner" refers to any individual seeking basic literacy skills and functional 
life skills or support services for the improvement of the quality of his/her life 
whose participation in the Alternative Learning System has been certified by the 
Department of Education. 
c) "ALS Graduate" refers to any individual who has completed the program of the 
Alternative Learning System and obtained a diploma therefrom. 
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SECTION 4. Deductions from Taxable Income. As an incentive to employers, whether 
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corporate or otherwise, who i) allow their current employees to participate in the Alternative 
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Learning System; or ii) hire and employ ALS Learners and ALS Graduates, may claim a 
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deduction from the computation of taxable income equivalent to ten percent (10%) of the 
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ALS Learners and ALS Graduates' gross salaries; Provided, however, that the tax deductions 
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shall not exceed ten (J 0%) of the employer's taxable income; Provided, filrther, that the tax 
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deduction under this section shall be evidenced by such documents as may be issued by the 


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Department of Education, evidencing the participation in or completion of the Alternative 
Learning System ofthe said ALS Learners and ALS Graduates. 
SECTION 5. Implementing Rules and Regulations. The departments and agencies charged 
with the carrying out of the provisions of this Act shall within sixty (60) days after the 
effectivity of this Act, formulate the necessary rules and regulations for its effective 
implementation. 
SECTION 6. Repealing Clause. All laws, decrees, executive orders, proclamations'; rules and 
regulations and other issuances or parts thereof, inconsistent with the provisions elf this Act 
are hereby repealed or modified accordingly. 
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SECTION 7. Separability Clause. If, for any reason, any section or provision of ~his Act is 
held unconstitutional or invalid, the other sections or provisions hereof shall not Be affected 
thereby. 
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SECTION 8. Effectivity. This Act shall take effect fifteen (15) days after its complete 
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publication in at least two (2) newspapers of general circulation. 
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Approved, 
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