The document outlines the Implementing Rules and Regulations (IRR) of the Alternative Learning System (ALS) Act. It defines key terms related to ALS and outlines 12 rules covering: 1) general provisions, 2) institutionalization of ALS, 3) priority nonformal education programs, 4) hiring and training of ALS teachers, 5) ALS community learning centers, 6) partnerships with private sectors and monitoring of ALS providers, 7) partnerships with government agencies, 8) annual review and evaluation, 9) prohibition of fees, 10) tax incentives, 11) allowances for ALS teachers, and 12) final provisions including appropriations and amendments. The IRR aims to strengthen and expand ALS opportunities for