. Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

TWENTIETH CONGRESS
First Regular Session

HOUSE BILLNO.__33

Introduced by Representative Jaime R. Fresnedi

EXPLANATORY NOTE

This proposed legislative measure aims to enhance private sector involvement in
education, It seeks to achieve this by proposing necessary amendments to Republic Act No.
8525 (RA 8525), otherwise known as the “Adopt-A-School Act of 1998”.

Republic Act No. 8525 encourages private entities to support public schools through
financial and in-kind donations. However, since its enactment in 1998, said law has had very
limited impact due to bureaucratic challenges and insufficient incentives. Data from the Second
Congressional Commission on Education's (EDCOM 2) Year 2 Report suggests that in 2023,
the total value of financial and in-kind resources generated through the Adopt-A-School
Program (ASP) was P4.8 billion. This is lower by P55.2 billion from the income generated by
Brigada Eskwela, which highlights a major gap in private sector participation as Brigada
Eskwela is known as the program that mobilizes volunteers to help the country’s public schools
prepare for the annual opening of classes.

Moreover, lack of permanent staffing also pose a significant threat to the
implementation of the program as there are only two (2) employees who handle tax filing and
processing. Between the years 2018 to 2023, the number of tax endorsements issued under ASP
fluctuated with only 66 issued in 2023 despite total tax claims amounting to P413.4 million.

The amendments to RA 8525 under this bill aim to address such issues by streamlining
processes, expanding the scope of adoption and increasing benefits for donors. This proposed
legislation also seeks to expand ASP benefits to cover technical-vocational and higher
education institutions, which are both underserved in the existing law. Additionally, the bill
also proposes the establishment of an “Adopt-A-School One-Stop Shop”. This shall aid in the
simplification of administrative procedures so as to encourage greater private sector
participation. This centralized system will not only streamline the application process, but will
also ensure that tax incentives and other benefits that were initially promised are processed
efficiently and correctly. Under the bill, tax deductions for participating partners or business
entities is also being proposed to be enhanced, Companies who provide scholarships,
infrastructure support and learning materials will be entitled to a fifty-percent (50%) deduction
from their taxable income. Other donations such as technology, books and educational
resources will also be exempted from import duties and taxes.



X

The provisions of this proposed legislation aim to make the current Adopt-A-School
Program a more efficient and effective mechanism for mobilizing resources. It ensures that
private sector assistance meets the pressing needs of education through enhanced private sector
engagement, improved tax incentives and streamlined processes.

In view of the foregoing, the immediate passage of this bill is earnestly sought.

JAIMER., EDI
Representative
Lone District, Muntinlupa City


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

TWENTIETH CONGRESS
First Regular Session

33

HOUSE BILL NO.

Introduced by Rep. Jaime R. Fresnedi

AN ACT
FURTHER STRENGTHENING THE INCENTIVES FOR PRIVATE SECTOR
PARTICIPATION IN PUBLIC EDUCATIONAL INSTITUTIONS BY AMENDING
CERTAIN PROVISIONS IN REPUBLIC ACT NO. 8525, OTHERWISE KNOWN AS THE
“ADOPT-A-SCHOOL ACT OF 1998”

Be it enacted by the Senate and the House of Representatives of the Philippines in Congress
assembled:

SECTION 1. Section | of Republic Act No. 8525, otherwise known as the “Adopt-A-School
Act of 1998”, is hereby amended to read as follows:

“Section 1. Title. — This Act shall be known and cited as the “Adopt-a-School Act fof
1998)”.

Sec. 2. Section 2 of Republic Act No. 8525 is hereby amended to read as follows:

“Section 2. Declaration of policy. — It is the policy of the State to provide quality and
relevant education to the Filipino youth and to encourage private initiative to support
[public education] THE EDUCATION OF THE PUBLIC. Towards this end, the
State shall institute programs to encourage AND INCENTIVIZE THE private
[companies and enterprises] SECTOR to [help] ASSIST in the DEVELOPMENT,
upgrading and modernization of THE public [schools] EDUCATION SYSTEM in
the country[, particularly those in poverty-stricken provinces.| AND ESTABLISH
PROPER LINKAGES BETWEEN EDUCATIONAL INSTITUTIONS AND
INDUSTRIES PARTICULARLY IN THE TRAINING AND EMPLOYMENT
OF SENIOR HIGH SCHOOL (SHS) STUDENTS.”


Sec. 3. Section 3 of the same law is hereby amended to read as follows:

“Section 3. Adopt-a-School Program. ~ There is hereby established the "Adopt-
a-School Program" which will allow private INDIVIDUALS OR entities
WHETHER LOCAL OR FOREIGN, OF GOOD STANDING to assist {a] public
[school] EDUCATIONAL INSTITUTIONS, whether EARLY CHILDHOOD,
elementary, secondary, TECHNICAL-VOCATIONAL, ALTERNATIVE.
LEARNING SYSTEM (ALS), or [tertiary] HIGHER EDUCATION, preferably
located in [any of the twenty (20) poorest provinces identified by the Presidential
Council for Countryside Development or any other government agency tasked with
identifying the poorest provinces] FOURTH AND FIFTH CLASS PROVINCES,
CITIES AND MUNICIPALITIES AS DETERMINED BY THE DEPARTMENT
OF FINANCE (DOF) AND OTHER LOCAL GOVERNMENT UNITS (LGUS),
EXPERIENCING SEVERE SHORTAGES, INSUFFICIENT BUDGET OR
HAVING NUMEROUS POOR BUT HIGH PERFORMING LEANERS in, but
not limited to, the following areas: [staff and faculty development for training and
further education; construction of facilities; upgrading of existing facilities, provision
of books, publications and other instructional materials; and modernization of
instructional technologies.)

(A) CONTINUOUS TRAINING, DEVELOPMENT OR EDUCATION OF
CHILD DEVELOPMENT WORKERS AND TEACHERS, BASIC
EDUCATION TEACHERS, SCHOOL HEADS, TVET TRAINERS
AND HIGHER EDUCATION FACULTY MEMBERS;

(B) EDUCATION OF LEARNERS IN THE ALTERNATIVE LEARNING
SYSTEM;

(C) ASSESSMENTS IN PURSUIT OF RELEVANT WORK-RELATED

CERTIFICATIONS AND CREDENTIALS;

DONATION OF REAL ESTATE PROPERTY FOR THE BENEFIT OF
EDUCATIONAL INSTITUTIONS;

©)

CONSTRUCTION OF SCHOOL FACILITIES SUCH AS LIBRARIES
AND LABORATORIES, INCLUDING THOSE RELATED TO
POWER, WATER, SANITATION AND HYGIENE, AS WELL AS
INCLUSIVE LEARNING RESOURCES;

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(F) UPGRADE AND REPAIR OF EXISTING FACILITIES;

(G) PROVISION OF ANY AND ALL FORMS OF SCHOOL SUPPLIES,
LEARNING MATERIALS AND EQUIPMENT, SUCH AS BUT NOT
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LIMITED TO, PRINT AND ELECTRONIC BOOKS (E-BOOKS),
OTHER FORMS OF PUBLICATIONS, EDUCATIONAL FILMS AND
OTHER MULTIMEDIA MATERIALS, TECHNOLOGICAL
HARDWARE AND SOFTWARE AND TECHNICAL-VOCATIONAL
LIVELIHOOD (TVL) TOOLS AND EQUIPMENT;

(H) HEALTH AND NUTRITION PACKAGES, ESPECIALLY IN THE
EARLY YEARS (FOR AGES ZERO TO FIVE);

() ASSISTIVE LEARNING DEVICES AND EQUIPMENT FOR
LEARNERS WITH DISABILITIES;

(J) MODERNIZATION OF INSTRUCTIONAL TECHNOLOGIES; AND

(K) ESTABLISHMENT OF PARTNERSHIPS FOR THE
IMPLEMENTATION OF EDUCATIONAL PROGRAMS,

ESPECIALLY IN LEARNING RECOVERY.”

“{A Memorandum of Agreement (MOA) specifying the details of the adoption
shall be entered into between the adopting entity and the head of the school concerned:
Provided, That such MOA shall be subject to review and approval of the
Superintendent of Schools of the province or district concemed: Provided, further,
That the agreement shall last for at least two (2) years with the possibility of extension:
Provided, finally, That such period may be shortened only in cases where the adopting
entity is dissolved before the end of such period unless otherwise earlier terminated in
accordance with the succeeding section.]”

Sec. 4, Insert two (2) new sections after Section 3 of the same Act which shall be designated
as Section 3-A and Section 3-B respectively, and which shall read as follows:

“SEC. 3-A. ADOPTION AND AGREEMENT PROCEDURE, - A
MEMORANDUM OF AGREEMENT (MOA) SPECIFYING THE DETAILS OF
THE ADOPTION SHALL BE ENTERED INTO BETWEEN THE ADOPTING
INDIVIDUAL/S OR ENTITY/ENTITIES AND THE HEAD OF THE
EDUCATIONAL INSTITUTION CONCERNED: PROVIDED, THAT

(A) IT SHALL BE SUBJECT TO REVIEW AND APPROVAL OF,
DEPENDING ON THE EDUCATIONAL INSTITION CONCERNED, AS
FOLLOWS:

1, FORALLEARLY CHILDHOOD EDUCATION PROGRAMS, THE
RELEVANT LOCAL GOVERNMENT OFFICE INVOLVED;


2. FOR ALL BASIC EDUCATION UNITS AND TVET
INSTITUTIONS, THE CONCERNED FIELD OFFICE
SUPERVISING THE BENEFICIARY INSTITUTION; AND

3. FOR ALL HIGHER EDUCATION UNITS, THE BOARD OF THE
HIGHER EDUCATION INSTITUTION CONCERNED.

(B) THE DURATION OF THE AGREEMENT SHALL BE DULY AGREED
UPON BY THE PARTIES WITH A POSSIBILITY OF EXTENSION:
PROVIDED, HOWEVER, THAT SUCH PERIOD MAY BE SHORTENED
ONLY IN CASES WHERE THE ADOPTING INDIVIDUAL DIES PRIOR
TO THE END OF THE PERIOD OR THE ENTITY INVOLVED IS
DISSOLVED BEFORE THE END OF SUCH PERIOD UNLESS
OTHERWISE EARLIER TERMINATED IN ACCORDANCE WITH
THIS ACT;

(C) THE MOA ENTERED INTO BETWEEN AN INDIVIDUAL AND AN
EDUCATIONAL INSTITUTION MUST BE BRIEF AND CONCISE
SPECIFIC TO THE GOODS OR SERVICES BEING DONATED TO
PROVIDE FOR A MORE STREAMLINED MANNER IN WHICH SUCH
GOODS AND SERVICES DONATED TO THE EDUCATIONAL
INSTITUTION INVOLVED MAY BE DELIVERED.

THE ADOPT-A-SCHOOL COORDINATING COUNCIL SHALL ALSO
DEVELOP THE APPROPRIATE MECHANISMS TO ENABLE ADOPTING
INDIVIDUAL/S AND ENTITYIES TO ENTER INTO A MOA WITH
SEVERAL EDUCATIONAL INSTITUTIONS WITHIN A REGION, SUBJECT
TO THE REVIEW AND APPROVAL OF THE CONCERNED FIELD OFFICES
OF THE EDUCATIONAL INSTITUTIONS INVOLVED IN ORDER TO
FACILITATE AND INCENTIVIZE THE PROVISION OF SUPPORT TO A
LARGER NUMBER OF INSTITUTIONS.

FURTHERMORE, ANY INDIVIDUAL OR ENTITY THAT DOES NOT
AIM TO AVAIL OF ANY OF THE TAX INCENTIVES UNDER THIS LAW
SHALL BE ALLOWED TO PROVIDE ANY AND ALL FORMS OF SUPPORT
THAT MAY BE NEEDED BY THE EDUCATIONAL INSTITUTIONS
INVOLVED THROUGH A DEED OF DONATION, SUBJECT TO THE
APPROVAL OF THE RELEVANT OR SUPERVISING BODIES
CONCERNED.”

“SEC. 3-B. CREATION AND ESTABLISHMENT OF AN ADOPT-
SCHOOL ONE-STOP SHOP. - THE DEPARTMENT OF EDUCATION
(DEPED), COMMISSION ON HIGHER EDUCATION (CHED) AND THE
TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY

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(TESDA) SHALL, IN CONSULTATION WITH THE EARLY CHILDHOOD
CARE AND DEVELOPMENT (ECCD) COUNCIL, BUREAU OF INTERNAL
REVENUE (BIR), BUREAU OF CUSTOMS (BOC) AND THE DEPARTMENT
OF INFORMATION AND COMMUNICATIONS TECHNOLOGY (DICT),
DEVELOP A STREAMLINED PROCESS FOR TAX INCENTIVES
APPLICATION AND ESTABLISH AN INTEGRATED AND FULLY
OPERATIONAL ONLINE PORTAL CONSISTENT WITH EXISTING LAWS
AND GUIDELINES, ON THE EASE OF DOING BUSINESS AND EFFICIENT
GOVERNMENT SERVICE DELIVERY.

THE ESTABLISHMENT AND IMPLEMENTATION OF THE SAID ONE-
STOP-SHOP SHALL INCLUDE THE FOLLOWING KEY COMPONENTS
SUBJECT TO FURTHER DETAIL UPON THE IMPLEMENTATION OF
SUCH:

(A) THE ONLINE PORTAL SHALL BE DESIGNED TO RECEIVE
QUERIES AND CONCERNS FROM PRIVATE INDIVIDUALS AND
ENTITIES THAT ARE INTERESTED IN THE PROGRAM AS WELL
AS RECEIVE AND PROCESS APPLICATIONS FOR TAX
INCENTIVES JOINTLY WITH THE BIR AND THE BOC;

(B) DEPED, CHED AND TESDA, AS WELL AS THE ECCD COUNCIL
SECRETARIAT, SHALL HAVE THE FOLLOWING
RESPONSBILITIES, INCLUDING BUT NOT LIMITED TO:

1. ENGAGE STAKEHOLDERS TO PROVIDE SUPPORT TO
IDENTIFIED PRIORITY AREAS FOR INTERVENTION;

2. ESTABLISH AN ADOPT-A-SCHOOL UNIT WITHIN THEIR
RESPECTIVE AGENCIES AND REQUEST FOR THE CREATION
OF THE APPROPRIATE PLANTILLA POSITIONS, EXCEPT IN
THE CASE OF THE ECCD AS SUCH WILL BE HANDLED BY
THE RESPECTIVE LGUS INVOLVED;

3. ENSURE THAT PERSONNEL IN THE FIELD UNITS ARE
FAMILIAR WITH THE ADOPT-A-SCHOOL PROGRAM
THROUGH MEASURES SUCH AS BUT NOT LIMITED TO
PERIODIC ORIENTATIONS AND DEVELOPMENT OF
GUIDELINES AND OPERATIONAL MANUALS; AND

4. SUBMIT QUARTERLY REPORTS ON THE IMPLEMENTATION
OF THE ADOPT-A-SCHOOL PROGRAM TO THE ADOPT-A-
SCHOOL COORDINATING COUNCIL,


(C) THE ADOPT-A-SCHOOL UNIT SHALL HAVE THE FOLLOWING
RESPONSIBILITIES, INCLUDING BUT NOT LIMITED TO THE
FOLLOWING:

1

RESPOND TO QUERIES AND CONCERNS FROM PRIVATE
INDIVIDUALS AND ENTITIES INTERESTED IN THE
PROGRAM;

ECEIVE, REVIEW AND PROCESS APPLICATIONS FOR TAX
iCENTIVES;

PROVIDE ASSISTANCE TO ADOPTING INDIVIDUALS AND
ENTITIES THROUGH PROACTIVE COORDINATION WITH
THE BIR, BOC AND OTHER RELEVANT AGENCIES;

CRAFT AN ADOPT-A-SCHOOL PROGRAM
IMPLEMENTATION PLAN INCLUDING ITs
CORRESPONDING TARGETS;

CASCADE INFORMATION ON ADOPT-A-SCHOOL PROGRAM
TARGETS AND GUIDELINES TO ALL FIELD UNITS AND
PRIVATE SECTOR STAKEHOLDERS;

MONITOR AND PERIODICALLY ASSESS THE
IMPLEMENTATION OF THE ADOPT-A-SCHOOL PROGRAM;

PREPARE AND SUBMIT QUARTERLY PERFORMANCE
REPORTS TO THE ADOPT-A-SCHOOL COORDINATING
COUNCIL; AND

CONSULT WITH PRIVATE SECTOR STAKEHOLDERS, WHEN
NECESSARY, TO BE ABLE TO CONTINUOUSLY IMPROVE
THE IMPLEMENTATION OF THE ADOPT-A-SCHOOL
PROGRAM.

(D) ALL LOCAL GOVERNMENT UNITS CONCERNED SHALL HAVE
THE FOLLOWING RESPONSIBILITES, INCLUDING BUT NOT
LIMITED TO THE FOLLOWING:

1.

ENGAGE STAKEHOLDERS TO PROVIDE SUPPORT FOR
ECCD IN LINE WITH THE LGU RESPONSIBILITIES
STIPULATED IN THE EARLY YEARS ACT;


2. REVIEW AND ENTER INTO AGREEMENTS WITH ENTITIES
THAT PROVIDE SUPPORT FOR ECCD PROGRAMS; AND

3. DEVELOP ADDITIONAL INCENTIVES TO PROMOTE THE
SUPPORT OF THE PRIVATE SECTOR FOR ECCD.

(E) THE BIR AND THE BOC SHALL HAVE THE FOLLOWING
RESPONSIBILITIES, INCLUDING BUT NOT LIMITED TO THE
FOLLOWING:

1, ENSURE AND AID IN THE CREATION OF A STREAMLINED
PROCESS ALLOWING FOR THE QUICK AND EFFICIENT
RECEIPT OF TAX INCENTIVES FOR ALL PARTIES THAT
ENGAGE IN THIS PROGRAM;

2. IMPLEMENT PROCEDURES AND COORDINATION
MEASURES THAT ALLOW FOR THE QUICK ACCESS AND
TRANSFER OF INFORMATION TO AND FROM ALL THE
RELEVANT OFFICES AND AGENCIES INVOLVED IN THIS
PROGRAM; AND

3. CREATE A SEPARATE OFFICE OR WORKING GROUP, AS
NEEDED, IN ORDER TO FOCUS ON THE ADOPT-A-SCHOOL
PROGRAM ALLOWING FOR THE TIMELY RESPONSE TO
QUERIES AND NEEDS OF THE PROGRAM.”

Sec. 5. Section 4 of the same Act is hereby amended to read as follows:

“Section 4. Periodic Review. ~ A review of the adoption shall be undertaken by the
{local school board of the province or city where the school] CONCERNED FIELD
OFFICE WHERE THE PARTICIPATING SCHOOL is located. The standards and
guidelines for the review shall be formulated by the ADOPT-A-SCHOOL
Coordinating Council created under Sec. 7 hereof. The results of the review shall be
taken into consideration in the assessment of the application for tax credits by the
adopting INDIVIDUAL OR entity. The [school board] CONCERNED FIELD
OFFICE may, after an appropriate review, recommend to the ADOPT-A-SCHOOL
Coordinating Council the termination of the adoption. The adopting INDIVIDUAL
OR entity may appeal the assessment to the ADOPT-A-SCHOOL Coordinating
Council whose decision shall be final and unappealable.”

Sec. 6. Sections $ and 6 of the same Act are hereby repealed. The following sections, which
shall be designated as the new Sections 5 and 6, shall be inserted after Section 4 and shall read as
follows:


"SECTION 5. INCENTIVES FOR ADOPTING INDIVIDUALS OR
ENTITIES. - PROVISIONS OF EXISTING LAWS TO THE CONTRARY
NOTWITHSTANDING, ADOPTING INDIVIDUALS OR ENTITIES SHALL
ENJOY THE FOLLOWING INCENTIVES:

(A) ADDITIONAL DEDUCTION - EXPENSES INCURRED BY THE
ADOPTING INDIVIDUALS OR ENTITIES FOR THE "ADOPT-A-
SCHOOL PROGRAM" SHALL BE ALLOWED AN ADDITIONAL
DEDUCTION EQUIVALENT TO FIFTY PERCENT (50%) OF SUCH
EXPENSES FROM THEIR GROSS TAXABLE INCOME. THIS
PROVISION SHALL INCLUDE, BUT NOT BE EXCLUSIVE TO:

1.

ANY AND ALL SCHOLARSHIPS FOR TEACHERS AND CHILD
DEVELOPMENT WORKERS;

ALL SCHOLARSHIPS PROVIDED AT THE TERTIARY LEVEL
IN BOTH PUBLIC AND PRIVATE EDUCATIONAL
INSTITUTIONS IF THE FUNDING AND SUPPORT INVOLVED
IS FOR TECHNICAL TRAINING AND GRADUATE STUDIES OF
UNDERPRIVILEGED STUDENTS AND THOSE WHO ARE
PRODUCTS OF PUBLIC INSTITUTIONS;

LABOR TRAINING EXPENSES INCURRED FOR THE SKILLS
DEVELOPMENT OF ENTERPRISE-BASED TRAINEES
ENROLLED IN PUBLIC SENIOR HIGH SCHOOLS, PUBLIC
HIGHER EDUCATIONAL INSTITUTIONS OR PUBLIC
TECHNICAL AND VOCATIONAL INSTITUTIONS DULY
COVERED BY AN APPRENTICESHIP AGREEMENT UNDER
REPUBLIC ACT NO. 12063 OR THE ENTERPRISE-BASED
EDUCATION AND TRAINING FRAMEWORK ACT: PROVIDED,
THAT FOR THE ADDITIONAL DEDUCTION FOR
ENTERPRISE-BASED TRAINING OF STUDENTS FROM
PUBLIC EDUCATIONAL INSTITUTIONS, SUCH DEDUCTION
SHALL NOT EXCEED FIVE PERCENT (5%) OF THE TOTAL
DIRECT LABOR EXPENSES. THIS DOES NOT PRECLUDE
THE ENTITY FROM AVAILING OF OTHER BENEFITS AND
INCENTIVES AS PROVIDED FOR BY THE PREVIOUSLY
STATED ACT;

VALUATION OF ASSISTANCE OTHER THAN MONEY SHALL

BE BASED ON THE ACQUISITION COST OF THE GOODS,
SERVICES AND REAL PROPERTY INVOLVED. SUCH VALUATION
SHALL TAKE INTO CONSIDERATION THE DEPRECIATED VALUE
OF THE GOODS AND REAL PROPERTY IN CASE THE SAID GOODS
OR REAL PROPERTY INVOLVED HAVE ALREADY BEEN USED.

8


THE GOODS AND SERVICES AS INDICATED UNDER THIS
PROVISION SHALL INCLUDE ALL THOSE DIRECTLY OR
INDIRECTLY USED BY THE PARTICIPATING SCHOOL OR
EDUCATIONAL INSTITUTION INCLUDING BUT NOT EXCLUSIVE
TO THE DONATION OF CONSTRUCTION SERVICES,
TRANSPORTATION, TECHNOLOGICAL SUPPORT,
TECHNOLOGICAL HARDWARE AND SOFTWARE, ESSENTIAL
AND NUTRITIONAL FOOD AND LOGISTICAL SUPPORT:
PROVIDED THAT SUCH ARE USED SPECIFICALLY FOR THE
PURPOSE AND BENEFIT OF THE PARTICIPATING SCHOOL OR
EDUCATIONAL INSTITUTION.

(B) ASSISTANCE IN THE EXPEDITION OF AVAILMENT OF TAX
EXEMPTIONS AND CUSTOMS CLEARANCES. ~- COORDINATION
SHALL BE MADE BETWEEN THE CONCERNED FIELD OFFICES
WHEREIN THE SCHOOLS ARE LOCATED AND THE RELEVANT
GOVERNMENT AGENCIES INVOLVED IN CERTIFYING THE
TRANSFER OF GOODS AND SERVICES FROM THE INDIVIDUAL
OR ENTITY DONATING TO A PARTICIPATING SCHOOL OR
EDUCATIONAL INSTITUTION;

(©) ADDITIONAL DEDUCTION FOR HIRING OF PUBLIC SENIOR
HIGH SCHOOL (SHS) GRADUATES. ~ ADOPTING INDIVIDUALS
OR ENTITIES WHO HIRE SENIOR HIGH SCHOOL GRADUATES
FROM THEIR PARTNER PUBLIC SCHOOL SHALL ENJOY AN
ADDITIONAL DEDUCTION EQUIVALENT TO TWENTY PERCENT
(20%) OF THE SALARIES, WAGES AND BENEFITS PAID TO THE
EMPLOYED SHS GRADUATE DURING THE ENTIRE FIRST YEAR
OF EMPLOYMENT; AND

(D) ADDITIONAL INCENTIVES. - IN ACCORDANCE WITH EXISTING
LAWS AND SUBJECT TO THE GUIDELINES THAT SHALL BE
PROVIDED IN THE IRR, RELEVANT LGUS SHALL BE
ENCOURAGED TO PROVIDE FOR THEIR OWN TAX INCENTIVE
MEASURES THAT WILL INCENTIVIZE INDIVIDUALS OR
ENTITIES TO TAKE PART IN THIS PROGRAM AND AID IN THE
GROWTH AND DEVELOPMENT OF THE EDUCATION SECTOR.”

“SECTION 6. EXEMPTIONS FROM IMPORT DUTIES, TAXES, AND
OTHER FEES. - THE DONATED GOODS, REAL PROPERTY AND
SERVICES OF AN ADOPTING INDIVIDUAL OR ENTITY SHALL BE
EXEMPT FROM CUSTOMS DUTIES, VALUE-ADDED TAX, EXCISE
TAX, DONOR’S TAX, AND OTHER FEES: PROVIDED, THAT SUCH


DONATIONS SHALL NOT BE RESOLD OR TRANSFERRED FOR
MATERIAL CONSIDERATION”

Sec. 7. Section 7 of the same Act is hereby amended to read as follows:

"Section 7. ADOPT-A-SCHOOL Coordinating Council. - An ADOPT-A-SCHOOL
Coordinating Council, hereinafter referred to as the Council WHICH SHALL BE
UNDER THE OFFICE OF THE PRESIDENT, is hereby created to coordinate and
monitor the implementation of this Act. The Council shall be composed of the
Secretary of [the Department of Education, Culture and Sports (DECS)] DEPED, as
Chairperson; the Chairman of {the Commission on Higher Education (CHED)]
CHED, and the Director-General of {the Technical-Education and Skills Development
Authority (TESDA)}] TESDA as Co-Chairpersons; THE EXECUTIVE DIRECTOR
OF THE EARLY CHILDHOOD CARE AND DEVELOPMENT COUNCIL
(ECCD) SECRETARIAT, THE SECRETARY OF THE DEPARTMENT OF
FINANCE (DOF), THE COMMISSIONER OF THE BUREAU OF INTERNAL.
REVENUE (BIR); THE COMMISSIONER OF THE BUREAU OF CUSTOMS.
(BOC), AND [the chairperson of the Presidential Council for Countryside
Development (PCCD), and] a PRIVATE SECTOR representative FROM A
REPUTABLE NON-GOVERNMENT ORGANIZATION ENGAGED IN THE
EDUCATION SECTOR, WHO SHALL HAVE A TERM OF THREE (3)
YEARS AND MAY BE REAPPOINTED FOR ANOTHER THREE (3) YEARS,
Inational-federation of chambers of commerce and industry] to be appointed by the
President of the Philippines, as members."

THE PRIVATE SECTOR REPRESENTATIVE SHALL BE APPOINTED BY
THE PRESIDENT FROM A LIST OF NOMINEES SUBMITTED BY THEIR
RESPECTIVE ORGANIZATIONS. THE PRIVATE SECTOR
REPRESENTATIVE SHALL SERVE A MAXIMUM TERM OF SIX (6)
YEARS: PROVIDED, HOWEVER, THAT SUCH APPOINTMENT MAY BE
TERMINATED BY THE PRESIDENT ON THE BASIS OF THE
WITHDRAWAL OF ENDORSEMENT OR RECOMMENDATION OF THE
SECTOR THEY REPRESENT.

APPOINTMENT TO ANY VACANCY IN THE COUNCIL SHALL ONLY BE
FOR THE UNEXPIRED TERM OF THE PREDECESSOR. HEADS OF
AGENCIES MAY DESIGNATE THEIR RESPECTIVE ALTERNATES WITH
RANKS NOT LOWER THAN THIRD-LEVEL POSITIONS, AS PROVIDED
BY THE CAREER EXECUTIVE SERVICE BOARD, OR ITS EQUIVALENT.
ALL ALTERNATES SHALL BE AUTHORIZED TO DECIDE FOR OR ON
BEHALF OF THEIR RESPECTIVE PRINCIPALS.

The Council shall meet once every three (3) months. The Chairpersons and members
shall not receive compensation but shall be entitled to reimbursements for reasonable
expenses related to the Councils activities.


THE COUNCIL SHALL COORDINATE WITH NATIONAL GOVERNMENT
AGENCIES (NGAS) AND EXISTING INTER-AGENCY BODIES RELEVANT
TO THE IMPLEMENTATION OF THE PROVISIONS OF THIS ACT
INCLUDING, BUT NOT LIMITED TO, THE DEPARTMENT OF ECONOMY,
PLANNING, AND DEVELOPMENT (DEPDEV) AND THE DEPARTMENT
OF THE INTERIOR AND LOCAL GOVERNMENT.”

Sec. 8. Section 9 of the same Act is hereby amended to read as follows:

“SECTION 9. Implementing Rules and Regulations. - Within [sixty] NINETY [[60]
90 days from the effectivity of this Act, the DepEd, CHED, TESDA, ECCD
COUNCIL, DTI and DOLE, in consultation with the DOF, {including the BIR, and
the Bureau of Customs (BOC), as well as with the participation of the ECCD Council
Secretariat,] shall formulate the implementing rules and regulations {to implement]
OF this Act.

Sec. 9. Insert two new sections after Section 9 of the same Act to be designated as Sections
10-A and Section 10-B which shall read as follows:

“SECTION 10-A. TRANSITORY PROVISION. - TO PREVENT ANY
DELAY IN THE DELIVERY OF GOODS, SERVICES, AND REAL
PROPERTY, THE PROVISIONS OF THIS ACT PRIOR TO ITS
AMENDMENT, SHALL STILL APPLY TO PENDING AND ON-GOING
TRANSACTIONS AND/OR DONATIONS BY ADOPTING INDIVIDUALS OR
ENTITIES.”

“SECTION 10-B, APPROPRIATIONS. - THE INITIAL AMOUNT
NECESSARY FOR THE CREATION OF ADDITIONAL OFFICES AND
POSITIONS AS WELL AS THE IMPLEMENTATION OF THE ONE-STOP-
SHOP, SHALL BE CHARGED AGAINST THE CURRENT
APPROPRIATIONS PROVIDED TO THE DEPED, CHED, TESDA, AND
ECCD COUNCIL SECRETARIAT. THEREAFTER SUCH AMOUNTS
NECESSARY FOR THE CONTINUED AND _ EFFECTIVE
IMPLEMENETATION OF THIS ACT SHALL BE INCLUDED IN THE
GENERAL APPROPRIATIONS ACT OF THE YEARS FOLLOWING THE
ENACTMENT OF THIS LAW.”

Sec. 10. Section 11 of the same Act is hereby amended as follows:
“Sec. 11. Separability Clause. - If any portion or provision of this Act is declared
INVALID OR unconstitutional, the remainder of this Act or any provision not

affected thereby shall remain in full force and effect.”

Sec. 11. Repealing Clause. - All Acts, Presidential Decrees, Executive Orders and
‘Administrative Orders, Rules and Regulations and other such issuances or parts thereof which are
inconsistent with the provisions of this Act are hereby repealed or modified accordingly.

"nu


Sec. 12. Effectivity. ~ This Act shall take effect fifteen (15) days after its publication in the
Official Gazette or in at least two (2) newspapers of general circulati

Approved,

12