SlideShare a Scribd company logo
Presented by:
JANICE M. DACANAY
Master of Arts in Secondary
Educatio
Sec. 45. Declaration of Policy
and, likewise, not more than two residents of the municipality or
chartered city who are alumni of any of the institutional taxpayers as
members: Provided, further, That fifty percent of the additional one
percent tax on real estate property provided for under Republic Act
5447, shall accrue to the special private education fund: Provided,
finally, That in municipalities or chartered cities wherein the number
of private institutions with individual enrollment of pupils and
students over five thousand exceeds fifteen, the members of the
private school board shall be increased to not more than fourteen
members determined proportionately by the Minister of Education,
Culture and Sports.
The private school board shall adopt its own
rules which shall enable it to finance the annual
programs and projects of each institutional
taxpayer for the following purposes; student-pupil
scholarships; improvement of instructional,
including laboratory, facilities and/or equipment;
library books and periodicals acquisition; and
extension service in the community, in that order of
priority
Sec. 47.
Relating to Gifts or Donations to
Schools.
All gifts or donation in favor of any school,
college or university recognized by the
Government shall not be subject to tax;
Provided, That such gifts or donations shall be
for improvement of classrooms and laboratory
of library facilities, and shall not inure to the
benefit of any officer, director, official, or owner
or owners of the school, or paid out as salary,
adjustments or allowance of any form or nature
whatsoever, except in support of faculty and/or
professorial chairs.
Sec. 48. Relating to Earnings
from Established Scholarship
Funds.
All earnings from the investment of any duly
established scholarship fund of any school
recognized by the government, constituted
from gifts to the school, and/or from
contributions or other resources assigned to
said fund by the school, if said earnings are
actually used to fund additional scholarship
grants to financially deserving students shall
be exempt from tax until the scholarship
fund is fully liquidated, when the outstanding
balance thereof shall be subject to tax.
FROM THE BOTTOM OF
MY HEART…….
JANICE M. DACANAY
MASE

More Related Content

Similar to Janice dacanay .Incentives to education.pptx

Chapter-8-Financing-Education-as-an-Administrative-Function.pptx
Chapter-8-Financing-Education-as-an-Administrative-Function.pptxChapter-8-Financing-Education-as-an-Administrative-Function.pptx
Chapter-8-Financing-Education-as-an-Administrative-Function.pptx
JezaLynGibaga2
 
Module 6-Lesson 1.pptx
Module 6-Lesson 1.pptxModule 6-Lesson 1.pptx
Module 6-Lesson 1.pptx
VIABAWINGAN1
 
Republic act no. 7687 science scholarship
Republic act no. 7687   science scholarshipRepublic act no. 7687   science scholarship
Republic act no. 7687 science scholarship
Jared Ram Juezan
 
Republic act no. 6655
Republic act no. 6655Republic act no. 6655
Republic act no. 6655
Marie Faith Cayas
 
Ra 6655
Ra 6655Ra 6655
Politics report powerpoint
Politics report powerpointPolitics report powerpoint
Politics report powerpoint
guevarra_2000
 
Legal bases-of-philippine-educational-system
Legal bases-of-philippine-educational-systemLegal bases-of-philippine-educational-system
Legal bases-of-philippine-educational-system
Rennie Boy Rosadia
 
RA 6655.
RA 6655.RA 6655.
RA 6655.
Sef Cambaliza
 
Act No 74 & 2706.pptx
Act No 74 & 2706.pptxAct No 74 & 2706.pptx
Act No 74 & 2706.pptx
KathleenkayeApostol1
 
enhanced basic eduaction-160430140506.pptx
enhanced basic eduaction-160430140506.pptxenhanced basic eduaction-160430140506.pptx
enhanced basic eduaction-160430140506.pptx
marivicfrancisco4
 
Magna carta r.a. 4670
Magna carta r.a. 4670Magna carta r.a. 4670
Magna carta r.a. 4670
giron_2015
 
R.A. 10533 Enhanced Basic Education Act of 2013
R.A. 10533 Enhanced Basic Education Act of 2013R.A. 10533 Enhanced Basic Education Act of 2013
R.A. 10533 Enhanced Basic Education Act of 2013
MrsERivera
 
Professionalism of teaching
Professionalism of teachingProfessionalism of teaching
Professionalism of teaching
qjdv
 
Republic act no10618
Republic act no10618Republic act no10618
Republic act no10618
Liezel Paras
 
republicactno10618-191010072116.pdf
republicactno10618-191010072116.pdfrepublicactno10618-191010072116.pdf
republicactno10618-191010072116.pdf
RAYMOND Q. DATUON, DEM
 
Phase 1 Leandro Draft Plans
Phase 1 Leandro Draft PlansPhase 1 Leandro Draft Plans
Phase 1 Leandro Draft Plans
Analisa Sorrells
 
Levie M. Discaya - Comparative Analysis of R.A. 6728 and R.A.8545
Levie M. Discaya - Comparative Analysis of R.A. 6728 and R.A.8545 Levie M. Discaya - Comparative Analysis of R.A. 6728 and R.A.8545
Levie M. Discaya - Comparative Analysis of R.A. 6728 and R.A.8545
LevsMarticio
 
Laws related to students or pupils
Laws related to students or pupilsLaws related to students or pupils
Laws related to students or pupils
Aaron James Lico
 
Gov Leandro Commission teachers recommendations
Gov Leandro Commission teachers recommendationsGov Leandro Commission teachers recommendations
Gov Leandro Commission teachers recommendations
EducationNC
 
REPUBLIC ACT 9155 JoanJAngeles.pptx
REPUBLIC ACT 9155 JoanJAngeles.pptxREPUBLIC ACT 9155 JoanJAngeles.pptx
REPUBLIC ACT 9155 JoanJAngeles.pptx
JoanJurado2
 

Similar to Janice dacanay .Incentives to education.pptx (20)

Chapter-8-Financing-Education-as-an-Administrative-Function.pptx
Chapter-8-Financing-Education-as-an-Administrative-Function.pptxChapter-8-Financing-Education-as-an-Administrative-Function.pptx
Chapter-8-Financing-Education-as-an-Administrative-Function.pptx
 
Module 6-Lesson 1.pptx
Module 6-Lesson 1.pptxModule 6-Lesson 1.pptx
Module 6-Lesson 1.pptx
 
Republic act no. 7687 science scholarship
Republic act no. 7687   science scholarshipRepublic act no. 7687   science scholarship
Republic act no. 7687 science scholarship
 
Republic act no. 6655
Republic act no. 6655Republic act no. 6655
Republic act no. 6655
 
Ra 6655
Ra 6655Ra 6655
Ra 6655
 
Politics report powerpoint
Politics report powerpointPolitics report powerpoint
Politics report powerpoint
 
Legal bases-of-philippine-educational-system
Legal bases-of-philippine-educational-systemLegal bases-of-philippine-educational-system
Legal bases-of-philippine-educational-system
 
RA 6655.
RA 6655.RA 6655.
RA 6655.
 
Act No 74 & 2706.pptx
Act No 74 & 2706.pptxAct No 74 & 2706.pptx
Act No 74 & 2706.pptx
 
enhanced basic eduaction-160430140506.pptx
enhanced basic eduaction-160430140506.pptxenhanced basic eduaction-160430140506.pptx
enhanced basic eduaction-160430140506.pptx
 
Magna carta r.a. 4670
Magna carta r.a. 4670Magna carta r.a. 4670
Magna carta r.a. 4670
 
R.A. 10533 Enhanced Basic Education Act of 2013
R.A. 10533 Enhanced Basic Education Act of 2013R.A. 10533 Enhanced Basic Education Act of 2013
R.A. 10533 Enhanced Basic Education Act of 2013
 
Professionalism of teaching
Professionalism of teachingProfessionalism of teaching
Professionalism of teaching
 
Republic act no10618
Republic act no10618Republic act no10618
Republic act no10618
 
republicactno10618-191010072116.pdf
republicactno10618-191010072116.pdfrepublicactno10618-191010072116.pdf
republicactno10618-191010072116.pdf
 
Phase 1 Leandro Draft Plans
Phase 1 Leandro Draft PlansPhase 1 Leandro Draft Plans
Phase 1 Leandro Draft Plans
 
Levie M. Discaya - Comparative Analysis of R.A. 6728 and R.A.8545
Levie M. Discaya - Comparative Analysis of R.A. 6728 and R.A.8545 Levie M. Discaya - Comparative Analysis of R.A. 6728 and R.A.8545
Levie M. Discaya - Comparative Analysis of R.A. 6728 and R.A.8545
 
Laws related to students or pupils
Laws related to students or pupilsLaws related to students or pupils
Laws related to students or pupils
 
Gov Leandro Commission teachers recommendations
Gov Leandro Commission teachers recommendationsGov Leandro Commission teachers recommendations
Gov Leandro Commission teachers recommendations
 
REPUBLIC ACT 9155 JoanJAngeles.pptx
REPUBLIC ACT 9155 JoanJAngeles.pptxREPUBLIC ACT 9155 JoanJAngeles.pptx
REPUBLIC ACT 9155 JoanJAngeles.pptx
 

Recently uploaded

ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...
ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...
ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...
PECB
 
Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...
Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...
Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...
Dr. Vinod Kumar Kanvaria
 
Natural birth techniques - Mrs.Akanksha Trivedi Rama University
Natural birth techniques - Mrs.Akanksha Trivedi Rama UniversityNatural birth techniques - Mrs.Akanksha Trivedi Rama University
Natural birth techniques - Mrs.Akanksha Trivedi Rama University
Akanksha trivedi rama nursing college kanpur.
 
clinical examination of hip joint (1).pdf
clinical examination of hip joint (1).pdfclinical examination of hip joint (1).pdf
clinical examination of hip joint (1).pdf
Priyankaranawat4
 
MARY JANE WILSON, A “BOA MÃE” .
MARY JANE WILSON, A “BOA MÃE”           .MARY JANE WILSON, A “BOA MÃE”           .
MARY JANE WILSON, A “BOA MÃE” .
Colégio Santa Teresinha
 
Cognitive Development Adolescence Psychology
Cognitive Development Adolescence PsychologyCognitive Development Adolescence Psychology
Cognitive Development Adolescence Psychology
paigestewart1632
 
Pollock and Snow "DEIA in the Scholarly Landscape, Session One: Setting Expec...
Pollock and Snow "DEIA in the Scholarly Landscape, Session One: Setting Expec...Pollock and Snow "DEIA in the Scholarly Landscape, Session One: Setting Expec...
Pollock and Snow "DEIA in the Scholarly Landscape, Session One: Setting Expec...
National Information Standards Organization (NISO)
 
Walmart Business+ and Spark Good for Nonprofits.pdf
Walmart Business+ and Spark Good for Nonprofits.pdfWalmart Business+ and Spark Good for Nonprofits.pdf
Walmart Business+ and Spark Good for Nonprofits.pdf
TechSoup
 
BBR 2024 Summer Sessions Interview Training
BBR  2024 Summer Sessions Interview TrainingBBR  2024 Summer Sessions Interview Training
BBR 2024 Summer Sessions Interview Training
Katrina Pritchard
 
The Diamonds of 2023-2024 in the IGRA collection
The Diamonds of 2023-2024 in the IGRA collectionThe Diamonds of 2023-2024 in the IGRA collection
The Diamonds of 2023-2024 in the IGRA collection
Israel Genealogy Research Association
 
NEWSPAPERS - QUESTION 1 - REVISION POWERPOINT.pptx
NEWSPAPERS - QUESTION 1 - REVISION POWERPOINT.pptxNEWSPAPERS - QUESTION 1 - REVISION POWERPOINT.pptx
NEWSPAPERS - QUESTION 1 - REVISION POWERPOINT.pptx
iammrhaywood
 
How to Add Chatter in the odoo 17 ERP Module
How to Add Chatter in the odoo 17 ERP ModuleHow to Add Chatter in the odoo 17 ERP Module
How to Add Chatter in the odoo 17 ERP Module
Celine George
 
Digital Artefact 1 - Tiny Home Environmental Design
Digital Artefact 1 - Tiny Home Environmental DesignDigital Artefact 1 - Tiny Home Environmental Design
Digital Artefact 1 - Tiny Home Environmental Design
amberjdewit93
 
How to Make a Field Mandatory in Odoo 17
How to Make a Field Mandatory in Odoo 17How to Make a Field Mandatory in Odoo 17
How to Make a Field Mandatory in Odoo 17
Celine George
 
BÀI TẬP BỔ TRỢ TIẾNG ANH 8 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2023-2024 (CÓ FI...
BÀI TẬP BỔ TRỢ TIẾNG ANH 8 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2023-2024 (CÓ FI...BÀI TẬP BỔ TRỢ TIẾNG ANH 8 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2023-2024 (CÓ FI...
BÀI TẬP BỔ TRỢ TIẾNG ANH 8 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2023-2024 (CÓ FI...
Nguyen Thanh Tu Collection
 
Présentationvvvvvvvvvvvvvvvvvvvvvvvvvvvv2.pptx
Présentationvvvvvvvvvvvvvvvvvvvvvvvvvvvv2.pptxPrésentationvvvvvvvvvvvvvvvvvvvvvvvvvvvv2.pptx
Présentationvvvvvvvvvvvvvvvvvvvvvvvvvvvv2.pptx
siemaillard
 
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...
Nguyen Thanh Tu Collection
 
Film vocab for eal 3 students: Australia the movie
Film vocab for eal 3 students: Australia the movieFilm vocab for eal 3 students: Australia the movie
Film vocab for eal 3 students: Australia the movie
Nicholas Montgomery
 
Wound healing PPT
Wound healing PPTWound healing PPT
Wound healing PPT
Jyoti Chand
 
Main Java[All of the Base Concepts}.docx
Main Java[All of the Base Concepts}.docxMain Java[All of the Base Concepts}.docx
Main Java[All of the Base Concepts}.docx
adhitya5119
 

Recently uploaded (20)

ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...
ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...
ISO/IEC 27001, ISO/IEC 42001, and GDPR: Best Practices for Implementation and...
 
Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...
Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...
Exploiting Artificial Intelligence for Empowering Researchers and Faculty, In...
 
Natural birth techniques - Mrs.Akanksha Trivedi Rama University
Natural birth techniques - Mrs.Akanksha Trivedi Rama UniversityNatural birth techniques - Mrs.Akanksha Trivedi Rama University
Natural birth techniques - Mrs.Akanksha Trivedi Rama University
 
clinical examination of hip joint (1).pdf
clinical examination of hip joint (1).pdfclinical examination of hip joint (1).pdf
clinical examination of hip joint (1).pdf
 
MARY JANE WILSON, A “BOA MÃE” .
MARY JANE WILSON, A “BOA MÃE”           .MARY JANE WILSON, A “BOA MÃE”           .
MARY JANE WILSON, A “BOA MÃE” .
 
Cognitive Development Adolescence Psychology
Cognitive Development Adolescence PsychologyCognitive Development Adolescence Psychology
Cognitive Development Adolescence Psychology
 
Pollock and Snow "DEIA in the Scholarly Landscape, Session One: Setting Expec...
Pollock and Snow "DEIA in the Scholarly Landscape, Session One: Setting Expec...Pollock and Snow "DEIA in the Scholarly Landscape, Session One: Setting Expec...
Pollock and Snow "DEIA in the Scholarly Landscape, Session One: Setting Expec...
 
Walmart Business+ and Spark Good for Nonprofits.pdf
Walmart Business+ and Spark Good for Nonprofits.pdfWalmart Business+ and Spark Good for Nonprofits.pdf
Walmart Business+ and Spark Good for Nonprofits.pdf
 
BBR 2024 Summer Sessions Interview Training
BBR  2024 Summer Sessions Interview TrainingBBR  2024 Summer Sessions Interview Training
BBR 2024 Summer Sessions Interview Training
 
The Diamonds of 2023-2024 in the IGRA collection
The Diamonds of 2023-2024 in the IGRA collectionThe Diamonds of 2023-2024 in the IGRA collection
The Diamonds of 2023-2024 in the IGRA collection
 
NEWSPAPERS - QUESTION 1 - REVISION POWERPOINT.pptx
NEWSPAPERS - QUESTION 1 - REVISION POWERPOINT.pptxNEWSPAPERS - QUESTION 1 - REVISION POWERPOINT.pptx
NEWSPAPERS - QUESTION 1 - REVISION POWERPOINT.pptx
 
How to Add Chatter in the odoo 17 ERP Module
How to Add Chatter in the odoo 17 ERP ModuleHow to Add Chatter in the odoo 17 ERP Module
How to Add Chatter in the odoo 17 ERP Module
 
Digital Artefact 1 - Tiny Home Environmental Design
Digital Artefact 1 - Tiny Home Environmental DesignDigital Artefact 1 - Tiny Home Environmental Design
Digital Artefact 1 - Tiny Home Environmental Design
 
How to Make a Field Mandatory in Odoo 17
How to Make a Field Mandatory in Odoo 17How to Make a Field Mandatory in Odoo 17
How to Make a Field Mandatory in Odoo 17
 
BÀI TẬP BỔ TRỢ TIẾNG ANH 8 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2023-2024 (CÓ FI...
BÀI TẬP BỔ TRỢ TIẾNG ANH 8 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2023-2024 (CÓ FI...BÀI TẬP BỔ TRỢ TIẾNG ANH 8 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2023-2024 (CÓ FI...
BÀI TẬP BỔ TRỢ TIẾNG ANH 8 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2023-2024 (CÓ FI...
 
Présentationvvvvvvvvvvvvvvvvvvvvvvvvvvvv2.pptx
Présentationvvvvvvvvvvvvvvvvvvvvvvvvvvvv2.pptxPrésentationvvvvvvvvvvvvvvvvvvvvvvvvvvvv2.pptx
Présentationvvvvvvvvvvvvvvvvvvvvvvvvvvvv2.pptx
 
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...
BÀI TẬP BỔ TRỢ TIẾNG ANH LỚP 9 CẢ NĂM - GLOBAL SUCCESS - NĂM HỌC 2024-2025 - ...
 
Film vocab for eal 3 students: Australia the movie
Film vocab for eal 3 students: Australia the movieFilm vocab for eal 3 students: Australia the movie
Film vocab for eal 3 students: Australia the movie
 
Wound healing PPT
Wound healing PPTWound healing PPT
Wound healing PPT
 
Main Java[All of the Base Concepts}.docx
Main Java[All of the Base Concepts}.docxMain Java[All of the Base Concepts}.docx
Main Java[All of the Base Concepts}.docx
 

Janice dacanay .Incentives to education.pptx

  • 1. Presented by: JANICE M. DACANAY Master of Arts in Secondary Educatio
  • 3.
  • 4. and, likewise, not more than two residents of the municipality or chartered city who are alumni of any of the institutional taxpayers as members: Provided, further, That fifty percent of the additional one percent tax on real estate property provided for under Republic Act 5447, shall accrue to the special private education fund: Provided, finally, That in municipalities or chartered cities wherein the number of private institutions with individual enrollment of pupils and students over five thousand exceeds fifteen, the members of the private school board shall be increased to not more than fourteen members determined proportionately by the Minister of Education, Culture and Sports.
  • 5. The private school board shall adopt its own rules which shall enable it to finance the annual programs and projects of each institutional taxpayer for the following purposes; student-pupil scholarships; improvement of instructional, including laboratory, facilities and/or equipment; library books and periodicals acquisition; and extension service in the community, in that order of priority
  • 6. Sec. 47. Relating to Gifts or Donations to Schools.
  • 7. All gifts or donation in favor of any school, college or university recognized by the Government shall not be subject to tax; Provided, That such gifts or donations shall be for improvement of classrooms and laboratory of library facilities, and shall not inure to the benefit of any officer, director, official, or owner or owners of the school, or paid out as salary, adjustments or allowance of any form or nature whatsoever, except in support of faculty and/or professorial chairs.
  • 8.
  • 9. Sec. 48. Relating to Earnings from Established Scholarship Funds.
  • 10. All earnings from the investment of any duly established scholarship fund of any school recognized by the government, constituted from gifts to the school, and/or from contributions or other resources assigned to said fund by the school, if said earnings are actually used to fund additional scholarship grants to financially deserving students shall be exempt from tax until the scholarship fund is fully liquidated, when the outstanding balance thereof shall be subject to tax.
  • 11. FROM THE BOTTOM OF MY HEART……. JANICE M. DACANAY MASE