The Commission helps revenue authorities improve their core business functions and managerial processes. By making these functions and processes more efficient ...

1. S
U
P
P
O
R
T
O
F
E
D
U
C
A
T
I O
N
A
L
S
Y
S
T
E
M
I N
T
H
E
P
H
I L I P
P
I N
E
S
Presented by Michelle Cruz
N
a
tio
na
l a
nd
B
a
ra
ng
a
y
H
ig
h
S
cho
o
ls

2. POINTS TO COVER
Concepts
Practices
Issues
Problems
D
I
S
C
U
S
S
I
O
N
O
V
E
R
V
I
E
W

3. THE STATE RESPONSIBILITY FOR THE
SUPPORT OF EDUCATION
The welfare of the state depends largely
upon the education of its citizens.
Our leaders and framers of the
Constitution who have realized the
importance of education saw to it that
the Magna Carta contain a provision that
the state should establish and maintain a
complete and adequate system of
education and provide at least a primary
education for all children of school age.

4. C O N G R E S S H A S
C O N S I S T E N T L Y G I V E N
A P P R O X I M A T E L Y O N E -
T H I R D O F T H E E N T I R E
B U D G E T O F T H E C O U N T R Y
T O E D U C A T I O N .

5. 1. TAXES IMPOSED BY LAW FOR THE
SUPPORT OF THE GOVERNMENT
Real-Property Tax, Specific Tax and Import and
Export Tax
2. TUITION FEES IMPOSED ON STUDENTS
In public high schools, vocational schools,
regional normal schools, and chartered colleges
and universities such as the University of the
Philippines.
3. MATRICULATION FEES.
4. RENTAL FOR LEASE OF SCHOOL SITES AND
SALES OF SCHOOL PRODUCTS.
5. LAND GRANTS AND DONATIONS.
6. VOLUNTARY CONTRIBUTIONS.
7. SPECIAL FEES.
S O U R C E S O F
S C H O O L R E V E N U E S

6. • T H E S O U R C E O F
P R O V I N C I A L I N C O M E A R E
T H E F O L L O W I N G :
1. Internal revenue allotments from the
national government;
2. Share from local taxes;
3. Fees from services rendered; and
4. Income from miscellaneous receipts.
• The financial support for the
maintenance and operation of public
ordinary schools is provided for by the
provincial and city governments.
S U P P O R T F O R P U B L I C
S E C O N D A R Y
S C H O O L S

7. H O W W I L L T H E P H I L I P P I N E
G O V E R N M E N T F U N D T H E
P U B L I C S E C O N D A R Y
S C H O O L S ?
• T H E M A J O R P O R T I O N O F T H E S U P P O R T F O R S E C O N D A R Y S C H O O L S
C O M E S F R O M T H E T U I T I O N A N D M A T R I C U L A T I O N F E E S I M P O S E B Y T H E
P R O V I N C I A L B O A R D O N A L L H I G H S C H O O L S T U D E N T S .
• P U B L I C S E C O N D A R Y S C H O O L S C H A R G E A T U I T I O N F E E O F B E T W E E N
8 0 . 0 0 A N D 1 5 0 . 0 0 A Y E A R .
• T H R O U G H T H E E N A C T M E N T O F R E P U B L I C A C T N O . 3 4 7 8 , T H E N A T I O N A L
G O V E R N M E N T H A S B E E N G R A N T I N G A N N U A L N A T I O N A L A I D T O G E N E R A L
P R O V I N C I A L A N D M U N I C I P A L H I G H S C H O O L S . T H E L A W A U T H O R I Z E D 1 0
M I L L I O N F O R T H E P U R P O S E . T H I S A I D I S P R I M A R I L Y I N T E N D E D F O R S A L A R Y
A D J U S T M E N T S O F T E A C H E R S A N D O T H E R S E C O N D A R Y S C H O O L
P E R S O N N E L .

8. • Voluntary contributions and donations by private
individuals constitute additional sources of income.
• In the case of municipal high schools, they are also
supported from students’ tuition and matriculation
fees and general fund transfer from the municipality
where they are located.
• Former superintendent of schools Dr. Pedro T.
Orata has advocated the opening of barrio high
schools.
• According to Dr. Orata, there are as of July 1967
about 450 barrio high schools.
• Sources of funds, the Bureau of Public Schools in
its Memorandum No. 86, issued on August 1, 1966,
states as follows:
S U P P O R T F O R P U B L I C
S E C O N D A R Y S C H O O L S

9. T U I T I O N F E E
1. Tuition fee to be charged should not
be less than 80.00 a year.
R E A L E S T A T E S T A X
2. 50% of the 10% real estates tax
proceeds allotted to barrios in
accordance with Revised Barrio
Charter should be set aside and used
for the improvement of instruction in
the barrio high schools.
C O S T S O F
I M P R O V E M E N T S
3. All feeder barrios should share the
expenses for the improvement of
instruction.
O T H E R F U N D S
4. All resolutions of the barrios
councils regarding the funding of
barrio high schools should be
approved by the Municipal Council
concerned.

10. • Supported from tuition fees and city funds.
• Another source of income is the national aid.
• In R.A. No. 3478- the National Aid was specifically for provincial and municipal
high schools but the law was amended by R.A. No. 4128 so as to include all city high
schools. The Aid is also primarily for salary adjustments of teachers.
S U P P O R T O F P U B L I C
S C H O O L S I N
C H A R T E R E D C I T I E S

11. P R O C E D U R E S F O L L O W E D I N
F I N A N C I N G E D U C A T I O N B Y T H E
M U N I C I P A L , C I T Y , P R O V I N C I A L , A N D
N A T I O N A L G O V E R N M E N T S
• T H E R E I S N O S P E C I A L E D U C A T I O N T A X F I X E D B Y L A W I N T H E P H I L I P P I N E S .
• M U N I C I P A L I T I E S , M U N I C I P A L D I S T R I C T S A N D C I T I E S D O N O T H A V E T O
P R O V I D E F O R E L E M E N T A R Y E D U C A T I O N B Y V I R T U E O F C O M M O N W E A L T H A C T
N O . 5 8 6 W H I C H P L A C E D T H E R E S P O N S I B I L I T Y O F S U P P O R T F O R E L E M E N T A R Y
E D U C A T I O N O N T H E N A T I O N A L G O V E R N M E N T .
• L O C A L E N T I T I E S M A Y S E T A S I D E S U M S F R O M T H E I R G E N E R A L F U N D I N C O M E
I F T H E Y C A N A F F O R D , B U T I T I S O P T I O N A L .
• T H E N A T I O N A L G O V E R N M E N T H A S A S S U M E D T H E G R E A T E R B U R D E N O F
S U P P O R T F O R : – E L E M E N T A R Y S C H O O L S I N T H E W H O L E C O U N T R Y – R E G I O N A L
N O R M A L S C H O O L S , V O C A T I O N A L S C H O O L S , S P E C I A L S S C H O O L S A N D
P A R T I A L L Y E V E N P R O V I N C I A L S E C O N D A R Y S C H O O L S . – C H A R T E R E D
C O L L E G E S A N D U N I V E R S I T I E S
• T H E C O N S T R U C T I O N A N D R E P A I R A N D I M P R O V E M E N T O F S C H O O L B U I L D I N G S
R E M A I N T H E L E G A L R E S P O N S I B I L I T I E S O F P R O V I N C E S , M U N I C I P A L I T I E S A N D
C I T I E S

12. 2 .
Proposed budget
i signed by all
officials
concerned
3 .
Submitted to
the municipal
council
4 .
If approved, the
resolution of the local
government is signed
by the chairman of the
councila and local
executive
5 .
If the budget
approves,it is
becomes legal and
valid, otherwise it
does not become
operative .
S Y S T E M U S E D B Y T H E
L O C A L G O V E R N M E N T S
1 .
A budget is
prepared by the
treasurer