1. 1
PARTNERSHIP ENGAGEMENT
ON THE NEW NORMAL
BRYAN AMIEL F. DE JESUS, LPT
Senior Education Program Specialist
Social Mobilization and Networking
DepEd SDO Bulacan
2. HELLO!
I am Bryan Amiel F. De Jesus
Senior EducationProgramSpecialist, SocMob & Networking
Division PartnershipFocal Person / Division Information Officer
School Governance and Operations Division
Department of Education-Schools Division of Bulacan
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4. UBUNTU
“I am because we are.”
The belief in a UNIVERSAL BOND
of sharing that connects all
humanity.
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7. IN PARTNERSHIP WE HAVE
FOUR “C”
ollaboration
ooperation
oordination
ommitment
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10. With the implementation of
the BE-LCP, we are adjusting
to a new reality that is
unimaginable for the past
months.
11. HOW CAN EDUCATION STAKEHOLDERS HELP
AND SUPPORT DURING THIS CHALLENGING
TIMES?
13. What are the benefits we can gain
from partnership?
SUPPORT
OWNERSHIP
MUTUAL
AGREEMENT
REALIZATION/
INVESTMENT
INCENTIVE
14. Where are we now in terms of
addressing the learning
resources of the learners?
15. AREAS OF INTERVENTIONS
School Infrastructure Technology and
Multi-Media Support
Furniture
and Appliances
Wellness, Health
and Nutrition
Financial
Support/Subsidy
Schools Supplies
and Uniform
Teaching Learning
Aids and Devices
Training and Skills
Development
Last Mile Efforts
16. MAIN FEATURES OF BASIC
EDUCATION-LEARNING
CONTINUITY PLAN (BE-LCP)
◼Printed or digital modules delivered to the homes of students
or picked up by their parents at designated places within
coordinated schedules;
◼Online learning resources
◼Television or radio-based instructions (school on the air)
◼Provide/donate laptops, desktops, tablet PCs, tablet,
smartphones, internet services and other learning resource
◼Hygiene Kits and supplementary health intervention
19. RA 8525 SEC. 2
◼IN LINE WITH THE
POLICY OF THE STATE TO
PROVIDE QUALITY AND
RELEVANT EDUCATION
TO FILIPINO YOUTH AND
TO ENCOURAGE PRIVATE
INITIATIVE TO SUPPORT
PUBLIC EDUCATION
20. RA 8525 SEC. 3
◼ THE ADOPT-A-SCHOOL PROGRAM IS HEREBY
ESTABLISHED WHICH WILL ALLOW PRIVATE
ENTITIES TO ASSIST A PUBLIC SCHOOL WHETHER IN
THE ELEMENTARY, SECONDARY AND TERTIARY,
PREFERABLY LOCATED IN ANY OF THE (20) TWENTY
POOREST PROVINCES IDENTIFIED BY THE
PRESIDENTIAL COUNCIL FOR COUNTRYSIDE DEVT. OR
ANY GOVT. AGENCY TASKED TO IDENTIFY THE
POOREST PROVINCE.
21. RA 8525 SEC. 3
◼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:
22. RA 8525 SEC. 3
◼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 concerned:
Provided, further, That the agreement
shall last for at least two (2) years with
the possibility of extension:
23. RA 8525 SEC. 5
Additional deduction for expenses
incurred for the adoption. -Provisions
of existing laws to the contrary
notwithstanding, expenses incurred by
the adopting entity for the "Adopt-A-
School Program" shall be allowed an
additional deduction from the gross
income equivalent to fifty percent (50%)
of such expenses.
24. REVENUE REGULATIONS NO. 10-2003
JANUARY 27, 2003
◼Implementing the Tax Incentives
Provisions of Republic Act No. 8525,
otherwise known as the “Adopt-a-
School Act of 1998”
26. TAX EXEMPTION/INCENTIVE
◼Application for tax incentives or tax
exemption - shall refer to the
application for tax credit by the
adopting private entity referred to
under Sec.4 of this Act, which means
the additional deduction in arriving at
the Net Taxable Income
27. TAX INCENTIVES ACCRUING TO THE
ADOPTING PRIVATE ENTITY
1. DEDUCTION FROM THE
GROSS INCOME
2. EXEMPTION FROM
PAYMENT OF DONORS TAX
28. I. DEDUCTION FROM GROSS
INCOME
◼The actual amount of contribution/ donation
that were actually, directly and exclusively
incurred for the program subject to limitations
under Sec 34(H) of the Tax Code of 1997
◼Plus an additional amount equivalent to fifty
percent(50%) of such contribution/donation
subject to the following conditions :
29. CONDITIONS FOR
DEDUCTIBILITY
◼Availed of in the taxable year which the expense have
been paid or incurred;
◼Taxpayer can substantiate the deduction with sufficient
evidence such as official receipts or delivery receipt or
other adequate records,
▪ the amount of expenses claimed
▪ the direct connection or relation of the expense in the
adopt-a-school- program
▪ Proof or acknowledgment of receipt of the amount
contributed/donated property by the recipient
30. SECTION 34(H) (2)
◼(2) Contributions deductible in Full -Notwithstanding the provisions
of the preceding paragraph, donations to the following institution or
entities shall be deductible in full:
▪ A. Donation to government of the Phils,, or to any of its agencies
or political subidivisions, exclusively to finance, to provide for or
to be used in undertaking priority activities in education, health,
youth and sports development, science, culture and in economic
devt. according to a National Priority Plan determined by NEDA:
Provided; that any donations to govt,, or any of its agencies, or
political subd. Not in accordance with the said annual priority plan
shall be subject to the limitations prescribed in paragraph (1) of
this Subsection;
31. CONDITIONS FULL DEDUCTIBILITY
FROM GROSS INCOME
◼Section 34(H) (2) (a) of the Tax Code of
1997 as implemented by Revenue Reg. No.
13-98 states that donations to
Government, its agencies, or political
subdivisions are deductible in full from the
gross income of the donor.
◼Provided that the donations are in
accordance with the National Priority Plan
as certified by NEDA.
32. APPLICATION SHALL BE FILED WITH:
◼3. Revenue District Office having
jurisdiction of the donor/adopting
private entity, copy furnished RDO
having jurisdiction over the property,
if the contribution/donation is in the
form of real property.
33. PROCEDURE FOR AVAILMENT OF TAX
INCENTIVES
◼National Secretariat – shall endorse to
the RDO of the BIR having jurisdiction
over the place of business of the
adopting entity, copy furnished RDO
where real property is situated, if the
donation is real property.
34. STANDARD DOCUMENTS IN
CLAIMING TAX INCENTIVES:
❑ Signed and notarized MOA
❑ Notarized Deed of Donation and
Acceptance
❑ Summary of expenses with
attachment of official receipts
❑ Letter of Intent signed by the
Donor
❑ Reports and photos highlighting the
project
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36. Tax Benefit
Amount Donated P 1,500,000.00
Add: 50% (RA 8525) 750,000.00
Total Amount Deductible P 2,250,000.00
Multiply by Tax Rate 30%
Total Income Tax Benefit P 675,000.00
Add Donor’s Tax Benefit
P1,500,000.00 x 6% 90,000.00
Total Tax Benefit P 765,000.00
Percentage of Benefit 51%
40. PURPOSE:
TO GUIDE THE PRIVATE ADOPTING
ENTITY, AS A TAX PAYER, TO AVAIL
OF ITS ENTITLEMENT.
41. ISSUE #1 IMPROPER DOCUMENTATION
SOLUTION : Correct execution of required documents
with concerned parties must be observed.
❑ MEMORANDUM OF AGREEMENT (MOA) should be
APPROVED, SIGNED and NOTARIZED.
❑ DEED OF DONATION should be EXECUTED after
the implementation of a certain project/program.
❑ DEED OF ACCEPTANCE should be EXECUTED
upon the delivery of the donation or upon completion
of a certain project.
42. ISSUE # 2 LACK OF SUPPORT PAPERS
SOLUTION : Substantiate application with official
receipts and other evidences of expenses incurred for the
program.
❑SUMMARY OF RECEIPTS, with
attachment of official receipts.
❑OTHER DOCUMENTED EVIDENCE
showing the direct connection of the
expenses being claimed as deduction.
43. ISSUE #3 MISMATCH OF DOCUMENT EXECUTION DATE
AND PROGRAM TERM
SOLUTION : Adhere to adoption procedure .Observe
chronological order of events.
✔There should a signed and approved
Memorandum of Agreement before the
implementation of the project.
✔Upon delivery or completion of a certain
project, Donor can now execute the Deed of
Donation to sum-up the cost of the project.
✔Deed of Acceptance should executed by the
School Head relative to the donation.
44. ISSUE #4 LACK OF INFORMATION CONCERNING FILING
OF INCOME TAX RETURN (ITR)
SOLUTION :
✔Application can only be endorsed for the
current taxable year.
✔Failure to submit the documents to the ASP
Secretariat would mean – NO
ENDORSEMENT.
✔Donors cannot avail of the 150% allowable
deduction without getting an APPROVED
ENDORSEMENT signed by the Secretary of
the Department of Education.
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46. Join us on facebook for updates and other infos:
Bulakenyong MaPagMaHaL
Bulakenyong MAgkakabalikat tungo sa PAaralanG MAayos, HAnda at Ligtas
47. Join us on facebook for updates and other infos:
DepEd Tayo Bulacan
Official facebook page of DepEd Schools Division of Bulacan
50. 50
PARTNERSHIP ENGAGEMENT
ON THE NEW NORMAL
BRYAN AMIEL F. DE JESUS, LPT
Senior Education Program Specialist
Social Mobilization and Networking
DepEd SDO Bulacan
