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Revenue Regulations No. 14-2021: Suspension of the requirement to proprietary educational institutions under RR No. 5-2021

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Suspension of the requirement for proprietary educational institutions to be non-profit to be entitled to 1% income tax under RR No. 5-2021

(Revenue Regulations No. 14-2021 issued on July 28, 2021) 

                                                      (this photo may be subject to a copy right claim)

This Tax Alert is issued to inform all concerned on the suspension of certain provisions of Revenue Regulations (RR) No. 5-2021 on the income taxation of proprietary educational institutions. 

To ease the burden of taxation among proprietary educational institutions, especially during the time of COVID-19 pandemic, the implementation of the following provisions of RR 5-2021 are suspended pending passage of appropriate legislation: 


  • Section 2 (C) - definition of proprietary educational institutions, insofar as it includes therein the phrase, “which are non-profit”; 
  • Section 2 (E) - definition of non-profit, insofar as it applies to “Proprietary Educational Institutions”; and 
  • Section 3 (B) - which provides illustration on the tax treatment of proprietary educational institutions that are non-profit. 


Section 3 of RR No. 5-2021 provides that proprietary educational institutions are subject to 1% income tax from July 1, 2020 until June 30, 2023, and 10% income tax thereafter. 


For the copy of Revenue Regulations (RR) 14-2021, you can download it here. 

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