AN URGENT PLEA FOR INTERVENTION Petition by 600 Private ...
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1 BAPCU (Bicol Association of Private Colleges and Universities) June 4, 2021 Dear Mr. President, AN URGENT PLEA FOR INTERVENTION Petition by 600 Private Education Stakeholders to Correct the Damaging, Discriminatory and Illegal Provision in BIR Revenue Regulation 5-2021 On behalf of the Coordinating Council for Private Educational Associations (COCOPEA), Davao Colleges and Universities Network Inc. (DACUN), Association of Private, State Colleges, Universities in Region XI (APSCUR XI), and hundreds of educational, parent, alumni and employee associations from around the country, we respectfully seek your help in correcting the errors in the BIR’s Revenue Regulation RR 5-2021, which directly contradicts the provisions and the spirit of both the Corporate Recovery and Tax Incentives for Enterprises Act (CREATE) and the Constitution. Whereas CREATE, Congress and your Administration sought to shore up proprietary educational institutions during the pandemic with a much-appreciated temporary reduction in the tax rate from 10% to 1%, RR 5–2021 will instead cause irreparable damage to the institutions that you sought to help, by more than doubling their tax rate by 150%, from the 10% that has been applied to them since 1968, to 25%. Simply put, RR 5-2021 will severely harm the schools, parents, students, teachers, employees and, other stakeholders in the private education sector, which is a large and vital partner of the government in providing quality education nationwide. Currently, there are over 6.1 million students enrolled in almost 15,000 private educational institutions across the country, based on CHED and DepEd data. The current faculty and staff of the private educational institutions total over 400,000. The erroneous provision of RR 5-2021 will add a heavy additional burden to the many stakeholders of the private education sector, at a time when we are already fighting for our survival. Our sector has not yet recovered from the debilitating effects of the K- 12 Law, and is in the midst of struggling with the steep drop in enrollment caused by the pandemic. RR 5-2021 will be the straw that breaks the camel’s back. Many individuals will be directly affected by RR 5-2021, such as our academic, athletic, working student and needs-based scholars, and our faculty and staff. Members of the communities built around schools, such as school uniform sewers, cafeteria workers, carinderias, sari-sari stores, dormitories, janitorial/security
Transcript of AN URGENT PLEA FOR INTERVENTION Petition by 600 Private ...
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BAPCU (Bicol Association of Private Colleges and Universities)
June 4, 2021 Dear Mr. President,
AN URGENT PLEA FOR INTERVENTION Petition by 600 Private Education Stakeholders to Correct the
Damaging, Discriminatory and Illegal Provision in BIR Revenue Regulation 5-2021 On behalf of the Coordinating Council for Private Educational Associations (COCOPEA), Davao Colleges and Universities Network Inc. (DACUN), Association of Private, State Colleges, Universities in Region XI (APSCUR XI), and hundreds of educational, parent, alumni and employee associations from around the country, we respectfully seek your help in correcting the errors in the BIR’s Revenue Regulation RR 5-2021, which directly contradicts the provisions and the spirit of both the Corporate Recovery and Tax Incentives for Enterprises Act (CREATE) and the Constitution. Whereas CREATE, Congress and your Administration sought to shore up proprietary educational institutions during the pandemic with a much-appreciated temporary reduction in the tax rate from 10% to 1%, RR 5–2021 will instead cause irreparable damage to the institutions that you sought to help, by more than doubling their tax rate by 150%, from the 10% that has been applied to them since 1968, to 25%. Simply put, RR 5-2021 will severely harm the schools, parents, students, teachers, employees and, other stakeholders in the private education sector, which is a large and vital partner of the government in providing quality education nationwide. Currently, there are over 6.1 million students enrolled in almost 15,000 private educational institutions across the country, based on CHED and DepEd data. The current faculty and staff of the private educational institutions total over 400,000. The erroneous provision of RR 5-2021 will add a heavy additional burden to the many stakeholders of the private education sector, at a time when we are already fighting for our survival. Our sector has not yet recovered from the debilitating effects of the K-12 Law, and is in the midst of struggling with the steep drop in enrollment caused by the pandemic. RR 5-2021 will be the straw that breaks the camel’s back. Many individuals will be directly affected by RR 5-2021, such as our academic, athletic, working student and needs-based scholars, and our faculty and staff. Members of the communities built around schools, such as school uniform sewers, cafeteria workers, carinderias, sari-sari stores, dormitories, janitorial/security
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BAPCU (Bicol Association of Private Colleges and Universities)
services, school bus drivers/helpers, bookstores, book suppliers, and informal businesses around the campuses, will also be severely affected. In the last five years, your Administration has mounted many initiatives that have made education more accessible and affordable by strengthening the complementary roles of the public and private education sectors in an integrated education system. The enactment of your landmark and widely hailed Universal Access to Quality Tertiary Education Act (RA 10931), the Tulong Dunong Program, and the educational assistance programs under the Bayanihan 2 such as the Bayanihan 2 for Higher Education Tulong Program (B2HELP), the CHED-DOLE Tabang OFW Program, and the GSIS and Landbank Educational Loan Programs, have all contributed significantly to making private education accessible to students, especially the underprivileged. Mr. President, we thank your wholeheartedly, for all your efforts to help the poor. You have truly earned your place as a staunch champion of education by providing access to quality education for deserving students who cannot afford it. However, the benefits of your legacy could very well be canceled by RR 5-2021. We appeal to you, Mr. President, to make our tax laws consistent with your vision and the constitutional mandate of ensuring access to education for all Filipinos. Specifically, RR 5-2021 unilaterally and illegally inserted wording inconsistent with both Section 27 (B) of the Tax Code as amended by CREATE, and the Constitution. We appeal for your intervention because we have exhausted all other administrative avenues by requesting various government offices, including the Bureau of Internal Revenue and the Department of Finance, to revisit and reverse those provisions of RR 5-2021, to no avail. This will cause irreparable harm to the private education sector and its many stakeholders. We come to you Mr. President as the final arbiter for administrative remedy and the ultimate protector of our many stakeholders. We know how much you value education and its key role in alleviating poverty alleviation. We hope and pray that you can correct this egregious injustice.
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BAPCU (Bicol Association of Private Colleges and Universities)
Below are the signatures of 600 private education stakeholder groups who are petitioning you to consider our urgent appeal, which is detailed in the enclosed statement of COCOPEA (please see Annex 1 below), the umbrella organization of 5 leading private education associations, with over 2,500 educational institutions as members. Respectfully, Maraming Salamat Po! Very truly yours,
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BAPCU (Bicol Association of Private Colleges and Universities)
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Region: Name of School/PTA/Faculty Club
1 LORMA Colleges
City of San Fernando
Northwestern University
Laoag City
Rowel Advincula Crisostomo
Malasiqui
Metro Dagupan Colleges
Mangaldan
Region:
2 UPHS Isabela
Cauayan City
Mallig Plains Colleges Inc.
Mallig
Mallig Plains Colleges Inc.
Mallig
Mallig Plains Colleges Inc.
Mallig
Mallig Plains Colleges Inc.
Mallig
University of Cagayan Valley
Tuguegarao City
Region:
3 Regina Barbara Children's Inst.
Aliaga
Regina Barbara Children's
Institute, Inc. Aliaga
Regina Barbara Children's
Institute, Inc., Aliaga
Republic Central Colleges
Angeles City
Proverbsville School, Inc.
Angeles City
Baliuag University
Baliwag
Mapua University
Bocaue
College for Research &
Technology of Cabanatuan Cabanatuan
College of the Immaculate
Conception Cabanatuan City
CAPRISAA -CABANATUAN
PRIVATE SCH. ADM. ASSOC Cabanatuan Nueva Ecija
Camiling Catholic School, Inc.
Camiling
BC ACHIEVERS INTEGRATED
SCHOOL INC General Tinio
St. Peter of Verona Academy
Inc. Hermosa
New Life In Christ Academy Inc.
Licab
Mapua University
Manila
Mapua University
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Manila
Auxillary Academy
Meycauayan
St. Michael Academy of
Meycauayan, Inc. Meycauayan
Nampicuan Christian Academy
Nampicuan
Subic Bay Colleges (SBCI), Inc.
Olongapo City
Academia De Pulilan Inc.
Pulilan
University of Nueva
Caceres/Parents Teachers Council
San Fernando
Mary Nymph Montessori School
San Fernando
Central Luzon College of Science and Technology
San fernando
STI College San Jose
San Jose City
Admin & Management
San Jose del Monte
Bethel Educational Center
SDUMC Inc. Sto. Domingo
Royal Heir Christian Academy
Talavera
San Sebastián Cathedral School
of Tarlac Inc. Tarlac
Mapúa University
Tarlac City
Brian Harvey A Villanueva
Tarlac City
Genova Technological Institute,
Inc. Libmanan
Region:
5 LA CONSOLACION COLLEGE
Baao
Don Gregorio O. Balatan
Institute Balatan
La Consolacion College
Baao,Inc. Baoo
PASACAO ACADEMY,INC.
Basacao
Mataas na Paaralan ng
Pagatpatan Bato
Ocampo Academy
Technological Institute, Inc. Bato
BUHI LYCEUM, INC.
Buhi
Bula Parochial School
Bula
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Our Lady of La Porteria
Academy Calabanga
Dominican School of Calabanga
Calabanga
DOMINICAN SCHOOL OF
CALABANGA Calabanga
Parents Council
Calabanga
SUNNY SMILES MONTESSORI
INC Calabanga
SPJ International Technology
Institute,Inc Calabanga
Nuestra Senora dela Salud
Family Rural School inc Calabanga
Light and Life Montessori School
of Learning Inc. Calabanga
Kurtland Grade School, Inc.
Canaman
AERONAUTICAL ACADEMY OF THE PHILIPPINES (AAP),
INC. Canaman
United high school, Inc.
Caramoan
Faculty and Employees of
Mabini Colleges Union Daet
MABINI COLLEGES GENETAL
ALUMNI ASSOIAOON Daet
Mabini Colleges, Inc.
Daet
ALFELOR SR. MEMORIAL
COLLEGE Del Gallego
Instituto De Caceres - Goa Inc.
Goa
La Consolacion College Iriga
and Baao Iriga City
University of Northeastern
Philippines Iriga City
Ezer Christian School of
Libmanan Inc. Libmanan
Colegio dela Virgen del Pilar
(CVP), Inc. Lupi
Colegio dela Virgen del Pilar
(CVP), Inc Lupi
Prince Thad Montessori School,
Inc. Magarao
Prince Thad Montessori School,
Inc.
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Magarao
Bermudez center for arts and
technology, Inc Minalabac
KING THOMAS LEARNING
ACADEMY, INC. N/A
KING THOMAS LEARNING
ACADEMY, INC. N/A
St. Jude Thaddeus Learning
Center. Inc Nabua
EZER FOUNDATION SCHOOL
OF NABUA Nabua
FACULTY CLUB
Naga
SSMI
Naga
Fortunate Rays Learning Center
Naga
Carbeth Victory Academy
Naga
Partido College, Inc.
Naga
UNC SHS PTA
Naga
University of Nueva Caceres
Naga City
University of Nueva Caceres Federation of Faculty Clubs
Naga City
University of Nueva
Caceres/Federation of Faculty Clubs
Naga City
Carmen Dapilos
Naga City
University of Nueva Caceres General Alumni Association
Naga City
Felix Alfelor Sr. Foundation
College Not a City
Felix Alfelor Sr. Foundation
Collee Not a City
Felix Alfelor Sr. Foundation
College Not a City
Little Blessings Learning Center,
Inc. Ocampo
PHILIPPINE COMPUTER
FOUNDATION COLLEGE, INC. Pili
Mama Mary Learning Center
Inc. Pili
QUEEN ROYAL MONTESSORI
SCHOOL Pili
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
QUEEN ROYAL MONTESSORI
SCHOOL Pili
Philippine Computer Foundation
College Inc. Pili
GRS SDA MULTIGRADE
SCHOOL,INC. Ragay
Port Junction Adventist
Elementary School Ragay
Mother Immaculate And Infant
Jesus Learning Center Inc. Ragay
Catalotoan SDA Multigrade
School Sagnay
Sunrise Institute of Learning,
Inc. San Fernando
MAMPIRAO GRACE GOSPEL
LEARNING CENTER San Jose
Globaltech Programs for
Progress (GPPI), Inc. San Jose
King Thomas Learning Academy
Sipocot
CHRISTIAN MISSION SERVICE
PHILIPPINES INC Sipocot
CAMARINES SUR
INTERNATIONAL SCHOOL, INC.
Sipocot
Serranz Learning Center Inc.
Sipocot
NAZARETH INSTITUTE OF
LEARNING AND FORMATION Sipocot
Southern Tagalog Rural High
School Sta. Elena
Siena College Tigaon
Tigaon
Region:
6 STI West Negros University
Bacolod
Southland College of Kabankalan City, Inc.
Ilog
University of Iloilo
Iloilo City
Southland College of Kabankalan City Inc.
Kabankalan City
Mapua University
Manila
UPHSPdP Faculty Club
Association Roxas City
University Alumni Association
Roxas City
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Region:
7 CIT University
Cebu City
University of Cebu
Cebu City
University of the Visayas
Cebu City
Cebu Institute of Technology-
University/Elementary Department Cebu City
Cebu Institute of Technology -
University Cebu City
CEBU INSTITUTE OF
TECHNOLOGY - UNIVERSITY Cebu City
CITU SHS PTA
Cebu City
CIT University-JHS Department
Cebu City
CIT University College Faculty
Club Cebu City
CEBU INSTITUTE OF
TECHNOLOGY -UNIVERSITY ALUMNI ASSOCIATION
Cebu City
CIT-U
Cebu City
COLLEGE OF
TECHNOLOGICAL SCIENCES - CEBU
Cebu City
Cebu Institute of Technology-University/Junior High School
PTA Cebu City
CEBU INSTITUTE OF
TECHNOLOGY -UNIVERSITY ALUMNI ASSOCIATION
Cebu City
BIT INTERNATIONAL
COLLEGE JAGNA Jagna
SAINT TERESA ACADEMY
INC. Loon
Bohol College of Science and
Technology, Inv. MAIN Campus Municipality of Sagbayan
Blessed Trinity College-AR of
Talibon, Bohol Tagbilaran
University of Bohol
Tagbilaran City
Saint Teresa Academy, Inc.
Tagbilaran City
Saint Teresa Academy
Loon
HAYDE LEYNES CORONEL
Tubigon, Bohol
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Icthus Christian Academy
Ubay, Bohol
Bless Sandae Dolorzo
Tagbilaran City
Region
8 MERRYHILLS ACADEMY OF SOGOD Sogod
Region
9 CBBA-TABINA ,ZAMBOANGA, DEL SUR Pagadian
Region
10 ILIGAN MEDICAL CENTER COLLEGE Iligan City
ILIGAN CAPITOL COLLEGE
Iligan City
Mountain View College
Valencia City
Region 11
University of Mindanao
Davao City
PWC of Davao
Davao City
Cor Jesu College
Davao
Asian International school of Aeronautics and Technology
Davao
Davao Central College, Inc.
Davao City
Philippine Women's College
of Davao Faculty Club Davao City
Philippine Women's College
of Davao- Faculty Club Davao City
Dodjie Maestrecampo
Davao City
UM Panabo College
Panabo
UM Tagum College, Tagum
City Davao del Norte
Tagum
UM Bansalan College, Bansalan Davao del Sur
Bansalan
UM Guianga College- Davao City
Guianga
UM Ilang-Tibungco College- Davao City
Tibungco
UM Digos College- Digos City, Davao del Sur
Digos
PWC of Davao Elementary and Junior High School Faculty
Club
Davao
Philippine Women's College of Davao-SHS Unit
Davao
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
PWC NTP CLUB
Davao
PWC Parents Teachers' Association
Sto.tomas
South Philippines Adventist College- Matanao, Davao del
Sur
Matanao
Joji Ilagan College of Business and Tourism-Davao
City
Davao
Institute of International Culinary and
Entrepreneurship- Davao City
Davao
Mt. Apo Science Foundation College- Davao City
Davao
Region
12 Central Mindanao Colleges
Kidapawan city
Central Mindanao Colleges
Kidapawan City
Central Mindanao Colleges
Kidapawan City
Marbel School of Science and
Technology, Inc. Koronadal
4A Awci de le mar
Amadeo
The Pleasant Mount School
Antipolo
St. Clare Montessori School & St. Clare Science High School
Antipolo
First Crayons Learning Center
Antipolo City
University of Perpetual Help -
Molino Campus Bacoor
University of Perpetual Help
System Dalta-Molino Campus Bacoor
UPHSD MOLINO CAMPUS /
JBHS PTAB Bacoor
Mapua University
Bacoor
University of Perpetual Help System Dalta Molino Alumni
Association 2019-2021 Bacoor
Waynesville Learning Center
Inc. Bacoor
Citiville Christian Academy, Inc.
Bacoor
THERESIAN SCHOOL OF
CAVITE, INC. Bacoor
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
University of Perpetual Help
System DALTA-Molino Bacoor
Cavite school of st mark
Bacoor
GREEN VALLEY ACADEMY
INC. Bacoor
UPHSD PTAB
Bacoor
APEC Schools - Bacoor
Bacoor
University of Perpetual Help
System Dalta Bacoor
University of Perpetual Help
System Dalta - Molino Campus Bacoor City
Newville Heights Academy
Bacoor City
St. Alphonsus Liguori Integrated
School Bacoor City
University of Batangas Alumni
Association, Inc. Batangas
Oblates of Saint Joseph Schools
Batangas
Taysan High School and Child
Development Center Batangas
Lipa Archdiocesan Catholic Schools Association Lidicsa
Batangas
Saint Joseph College of Rosario
Batangas Inc Batangas
University of Batangas
Batangas City
University of Perpetual Help Dr
Jose G Tamayo Medical University
Biñan
University of Perpetual Help
System Laguna Binan City
Binangonan Garden of Learners
Binangonan
Anthony Hilmer Medrano
Cabuyao
Arise and Shine Academy
Cabuyao
Faculty Association of Mapua
Cainta
Cainta Catholic Colkege
Cainta
Twin Stars School of Calamba,
Inc. Calamba
Immaculate Conceotion Catholic
School - Calamba
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Calamba
Cambridge School
Calamba
Immaculate Conception Catholic
Schiol - Calamba Calamba
University of Perpetual Help
System DALTA Calamba
Asian Computer College
Calamba
Active Community Contributors
Institute Calamba
Casa Del Niño Montessori
School Ciudad de Calamba, Inc. Calamba
Good Samaritan Mary School
Calamba
Calamba Adventist Elementary
School Calamba
Children of God Learning
Academy Inc. Calamba
Immaculate Conception Catholic
School Calamba
University of Perpetual Help
System-Dalta Calamba
Immaculate Conception Catholic
School Calamba Calamba
UPH Calamba Campus Faculty
Club Calamba City
University of Perpetual Help
System DALTA Calamba Calamba city
UPH Calamba Campus College
Faculty Club President Calamba City
Cambridge School, Inc.
Calamba City
Faculty Club
Calamba City
Family Tabernacle of Jesus
Christ (FTJCA) Christian Academy
Calamba City
South Greenville School
Calauan
LUZONIAN CENTER OF
EXCELLENCE FOR SCIENCE AND TECHNOLOGY (LCEST)
INC. Calauan
The Refiner's Christian School-
RCS 1999 Inc Calauan
The Refiner's Christian School
Calauan
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
The Refiner's Christian School-
RCS 1999 INC. Calauan
The Refiner's Christian School
Calauan
The Refiner's Christian School
Calauan
Luzonian Center of Excellence
for Science and Technology Caluan
Luzonian Center of Excellence
for Science and Technology (LCEST) Inc.
Caluan
Headstart Christian Learning
Institute Inc. Candelaria
Headstart Christian Learning
Institute, Inc. Candelaria
University of Perpetual Help-Molino College Faculty Club
Cavite
University of Perpetual
HelpMolino College Faculty Club Cavite
The Valley Cathedral Academy,
Inc. Cavite
Malayan Colleges Laguna
City of Cabuyao
Our Lady in Pink and Blue
School Inc City of Santa Rosa
PNTC Colleges
Dasmariñas
Mt. Carmel School of Cavite
Dasmariñas
Christ the king College of Cavite
Foundation, Inc. Dasmariñas
APEC Schools - Dasmariñas
Dasmariñas
Mapua University
Dasmarinas
Salawag Merryhills School of
Dasmariñas Dasmarinas
University of Perpetual Help
System GMA Campus General Mariano Alvarez
Ibaan Saint James Academy
Ibaan
Mapúa University
Imus
UNIVERSITY OF PERPETUAL
HELP SYSTEM DALTA, MOLINO CAMPUS. Junior
Business High School Parents and Teachers Association Board
Imus City
Juanito R. Gatus
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Indang, Cavite
LICEO DE LILIW
Liliw
University of Batangas Lipa City
Lipa
Lipa Montessori School of
Learning, Inc. Lipa
Lipa Montessori School of
Learning, Inc. Lipa
Lipa Montessori School of
Learning, Inc. Lipa
Lipa Montessori School of
Learning, Inc. Lipa
Lipa Montessori School of
Learning, Inc. Lipa
Lipa Montessori School of
Learning, Inc. Lipa
Lipa Montessori School of
Learning, Inc. Lipa
APEC Schools - Lipa
Lipa
Balete Family Farm School, Inc.
Lipa City
Stonyhurst Southville
International School,Inc Lipa City
Hondagua Port High School
Lopez
Lalaguna Rural Academy
Lopez
Liceo De Los Baños
Los Banos
Liceo De Los Baños
Los Banos
JOY IN LEARNING SCHOOL
INCORPORATED Los Banos
Hasik Bagong Buhay Christian
School Inc. Los Banos
Los Banos Adventist Elementary
School Los Banos
Liceo De Los Bańos
Los Bańos
Colegio de Los Baños
Los Baños
Colegio de Los Baños
Los Baños
Christian School International
Los Baños
Joy In Learning School, Inc.
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Los Baños
Joy In Learning School, Inc.
Los Baños
Joy in Learning School, Inc.
Los Baños
Banahaw Technological College,
Inc. Lucban
MLILC
Lucena City
LAGUNA PROVINCE PRIVATE
SCHOOLS AND ADMINISTRATORS
ASSOCIATION(LAPPRISADA) Luisiana
LAGUNA PROVINCE PRIVATE
SCHOOLS AND ADMINISTRATORS
ASSOCIATION(LAPPRISADA)S Luisiana
Mabini College of Batangas, Inc
Mabini
LICEO DE MAJAYJAY
Majayjay
Tomas Claudio colleges
Morong
Little Lamb Educational School
of San Francisco, (LLESSF) Inc. N/A
Western Colleges Inc.
Naic
Magnum Opus Formation
School, Incorporated Padre Garcia
Holy Family Academy of Padre
Garcia, Batangas Inc. Padre Garcia
South Greenville School, Inc
Pila
Little Lamb Educational School of San Francisco, (LLESSF)Inc.
Quezon
Little Lamb Educational School
of San Francisco, (LLESSF) Inc. Quezon
APEC Schools - Taytay
Rizal
Padre Vicente Garcia Memorial
Academy, Inc. Rosario
SAINT JOSEPH ACADEMY OF
SAN JOSE BATANGAS INC. San Jose
hope zoel young minds builder
inc San Pablo
hope zoel young minds builder
inc San Pablo
Bright Shiners Elem School
San Pablo
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Hope Zoel Young Minds Builder
Inc. San Pablo
Hope Zoel Young Minds Builder
Inc. San Pablo
Scuola Dei Bambini di Sta Teresita Montessori Inc.
San pablo
Scuola dei Bambini di Sta.
Teresita San Pablo
Scuola dei Bambini di Sta. Teresita Montessori Inc..
San Pablo
Scuola dei Bambini di Sta.
Teresita, IMI San Pablo
APEC Schools - San Pablo
San Pablo
Laguna College
San Pablo City
hkpe zoel young minds builder
inc San Pablo City
Hope Zoel Young Minds Builder
Inc Parents Association San Pablo City
San Pablo Christian School
San Pablo City
San Pablo Colleges
San Pablo City
Joseph And Mary Academy
San Pedro
Joseph And Mary Academy
San Pedro
Sisters of Mary Immaculate
School San Pedro
Casa Del Niño Montessori &
Science High School San Pedro
San Lorenzo School
San Pedro
San Lorenzo School
San Pedro
Franceville academy inc
Silang
South Greenville School
Sta Cruz, Laguna
New Sinai School and Colleges
Sta Rosa Inc. Sta Rosa
St. Therese Martin of Lisieux School and Business High
School Sta. Cruz
St. Therese Martin of Lisieux School and Business High
School Sta. Cruz
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
St. Therese Martin of Lisieux School and Business High
School Sta. Cruz
Saint Therese of Martin of
Lisieux School and Business High School
Sta. Cruz
St. Therese Martin of Lisieux
School and Business HighSchool Sta. Cruz
Child Formation Center of Sta.
Rosa, Inc. Sta. Rosa
Mapua University
Sta. Rosa City
St Judiel Learning Center
Sta. Rosa City
SAINT THERESE MARTIN OF
LISIEUX SCHOOL AND BUSINESS HIGH SCHOOLS
Sta.Cruz
Laguna BelAir Science School
Sta.Rosa
SAINT FRANCIS OF ASSISI
COLLEGE OF SANTA ROSA, INC.
Sta.Rosa
Kainos Learning Institute Inc.
Sta.Rosa
Blessed Christian School de Sta.
Rosa, Inc. Sta.Rosa
DMMC INSTITUTE OF HEALTH
SCIENCES Tanauan
MLILC PARENT TEACHER
FELLOWSHIP (PTF) Tayabas
Metro Lucena Integrated Learning Center Faculty
Tayabas
SAN ROQUE PAROCHIAL
SCHOOL Tayabas
San Roque Parochial school
Tayabas
San Roque Parochial
School.Inc. Tayabas
San Roque Parochial School
Inc. Tayabas City
San Roque Parochial School
Inc. Tayabas City
San Roque Parochial School
Inc. Faculty Club Tayabas City
San Roque Parochial School
Inc. Tayabas City
San Roque Parochial School
Inc. Tayabas City
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
San Roque Parochial School Inc
Tayabas city
San Roque Parochial School
Inc. Tayabas City
Lord's Jewels Christian Schoo,
Inc. Taytay
Saint Thomas Becket Academy/
DCPAPSPA Trece Martires City
University of Perpetual Help
Dalta- Calamba Campus Calamba
BARMM Notre Dame University Junior High School
Cotabato City
CAR University of Baguio
Baguio City
Pines City Colleges
Baguio City
4A MLIlcC-Tayabas
Tayabas
Christ the King School of
Cabuyao Cabuyao
Malayan Colleges Laguna
Cabuyao
Dodjie Maestrecampo
Cabuyao
NCR Mapua university
Antipolo
Mapua University
Binan
Mapúa University
Bulacan
APEC Schools - Grace Park
West Caloocan
National Teachers College
Caloocan
Faculty Association of Mapúa
Institute of Technology City of Manila
Faculty Association of Mapúa
Institute of Technology City of Manila
Mapua University
Intramuros
Las Pinas Montessori School
Las Pinas
UPHSD
Las Pinas
AMA Basic Education Las Pinas
Las Pinas
APEC Schools - Las Pinas
Las Pinas
Divine Light Academy, Las
Piñas City
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Las Piñas
UPHSD SHS PTAB
Las Piñas
AMA BASIC EDUCATION OF
LASPINAS Las Piñas
Achievers Mind Home of
Learning Inc. Las Piñas
Yellow Bell Childcare and
Development Center Las Piñas
Blessed Name of Jesus
Learning School Las Piñas
UPHSD ALUMNI ASSOCIATION
Las Piñas
BF Homes School, Inc.
Las Piñas
ANGEL OF THE HOLY SPIRIT
ACADEMY Las Piñas
DON CARLO CAVINA SCHOOL
Las Piñas
Sunshine Learning Center of
Las Piñas, Inc. Las Piñas
BEST CHILD Learning Center of
Las Pinas Las Piñas
Bethany School of Las Piñas,
Inc. Las Piñas
Bethany School of Las Piñas,
Inc. Las Piñas
Asian Association of School
HRMD Practitioners, Inc. (AASHPI) Las Piñas
South SEED-LPDH College
Las Piñas
University of Perpetual Help System DALTA - Las Pinas
Las Pinas City
Jonelta Foundation School of
Medicine Las Pinas City
Elizabeth Seton School
Las Pinas City
PTAB JHS
Las Piñas City
Mapua University
Makati
Mapua University
Makati
MAPUA UNIVERSITY
Makati
Mapua University
Makati
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Mapua University
Makati
Mapua University - ETYSBM
Makati City
Mapúa University
Malabon
Mapua University
Manila
University of the East
Manila
Far Eastern University
Manila
Mapua University
Manila
National Teachers College
Manila
Mapua University
Manila
National Teachers College
Manila
MAPUA University
Manila
Mapua university
Manila
Mapúa University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
FAMIT
Manila
FAMIT/FAMU
Manila
Mapua University
Manila
Mapúa University
Manila
FAMIT
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
FaMIT
Manila
Mapua University
Manila
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Mapua University/ FAMIT
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Faculty Association of Mapua
Institute of Technology Manila
Malayan High School of Science
Manila
MALAYAN HIGH SCHOOL OF
SCIENCE FACULTY MANILA
Mapua University
Manila
MAPUA UNIVERSITY
Manila
MAPUA UNIVERSITY
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Lyceum of the Philippines
University Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Faculty Association of Mapua
University Manila
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
MAPUA University
Manila
Mapua University
Manila
MAPUA UNIVERSITY
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
FAMU
Manila
Mapua University
Manila
MAPUA UNIVERSITY
Manila
Mapua University
Manila
FAMIT
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Department of Arts and Letters
Manila
Mapua University
Manila
Mapua University
Manila
Mapúa University
Manila
Faculty Association of Mapua
University (FAMIT) Manila
Mapua University
Manila
Mapua University
Manila
Mapúa University
Manila
Mapua University
Manila
Mapua University
Manila
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Mapua University
Manila
Mapua University
Manila
Faculty Association of Mapua
University (FAMIT) Manila
MAPUA UNIVERSITY
Manila
Faculty Association of Mapua
University (FAMIT) Manila
FAMIT
Manila
Mapua Unuversity
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
FAMIT
Manila
Mapua University
Manila
Mapua University
Manila
Mapúa University
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
Malayan Parents Council
Manila
Malayan Parents Council
Manila
Mapúa University
Manila
Faculty Association of Mapua
Institute of Technology Manila
Mapúa University
Manila
Mapua University
Manila
FAMIT
Manila
Faculty Association of Mapua
Institute of Technology Manila
Mapua University
Manila
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
MAPUA UNIVERSITY
Manila
Mapua University
Manila
Mapua University
Manila
Mapua Univ.
Manila
Faculty Association of Mapua
Institute of Tech Manila
Faculty Association of Mapua
Institute of Technology (FAMIT) Manila
Mapua
Manila
Faculty Association of Mapua
University Manila
Mapua University
Manila
Perpetual Help College of
Manila Manila
FAMIT
Manila
Mapua University
Manila
FAMIT
Manila
Mapua university faculty club
Manila
Mapua University
Manila
Mapua University
Manila
Mapua University
Manila
FAMIT
Manila
NTCAA
Manila
National Teachers College
Manila
Ma. Elena Parayno
Manila
National Teachers College
Manila
NATIONAL TEACHERS
COLLEGE Manila
National Teachers College
Manila
National Teachers College
Manila
National Teachers College
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Manila
Mapua University
Manila
National Teachers College
Manila
National Teachers College
Manila
National Teachers College -
CPTA Manila
Mapúa University
Manila
mapua university
Manila
National Teachers College
Manila
Mapua University
Manila
Florinda Barquilla
Manila
Don Bosco School(Salesian
Sisters),Inc. Manila
National Teachers College
Manila
NTC-Student Government
Manila
Mapua University
Manila
Saint Jude Catholic School
Manila
Faculty Association of Mapua
University Manila
Mapua University
Manila
Mapua University
Manila
National Teachers College High
School Parent Teachers Association
Manila
Mapua University
Manila
Mapúa University
Manila
Mapúa University
Manila City
FAMIT
Manila City
Michael Nayat Young
Manila,
APEC Schools - Calumpang
Marikina
APEC Schools - Concepcion
Dos Marikina
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
APEC Schools - Marikina
Heights Marikina
Mapua University
Metro Manila
Faculty Association of Mapua
University Metro Manila
Mapua University - School of
EECE Metro Manila
Southernside Montessori School
Muntinlupa
Jumila Montaño
Muntinlupa
San Beda College Alabang
Muntinlupa
APEC Schools - Muntinlupa
Muntinlupa
Richard Lozada
Muntinlupa City
Faculty Association of Mapua
University Paranaque
Lydia Paola Go Marave
Paranaque
FAMIT
Paranaque
IMMACULATE HEART OF
MARY COLLEGE Paranaque
Immaculate Heart of Mary
College-Paranaque Paranaque
University of Asia and the Pacific
Pasig
Mapua University
Pateros
APEC Schools - Pateros
Pateros
MAPUA UNVERSITY
Quezon City
Mapua University
Quezon City
Mapua University
Quezon City
Faculty Association of Mapua
University (FAMIT) Quezon City
Mapua University
Quezon City
National Teachers College
Quezon City
Angels of Peace Academy
Foundation Inc. Quezon City
APEC Schools - New Manila
600 Private School Co-signatories the Appeal to President Rodrigo Duterte
for the Correction on Provisions of RR5-2021
Quezon City
APEC Schools - North Fairview
Quezon City
APEC Schools - V. Luna
Quezon City
National Teachers College
Quiapo
APEC Schools - Ortigas
Extension Rizal
APEC Schools - Roxas
Boulevard Roxas Boulevard
APEC Schools - Sta. Rita
Sta. Rita
Faculty Club, Department of Arts
and Letters (DAL) & Faculty Association of Mapua University
(FAMIT) Taguig City
MAPUA UNIVERSITY
Taguig City
APEC Schools - Taytay
Taytay
APEC Schools - Tondo
Tondo
International Linkages for
Research and Development Valenzuela
Charis Christian School of
Val.,Inc. Valenzuela
Alejandro Basco Soriano
Valenzuela
UPHSD FACULTY CLUB
Las Piñas
Mapua University
Manila
Faculty Association of Mapua
Manila
Mapua University / Math
Department Manila
Immaculate Heart of Mary College-Paranaque
Saint Teresa Academy, Inc.
Manila
Immaculate Heart of Mary College-Pasig
1
COCOPEA Statement, June 1, 2021
STATEMENT ON DAMAGING, DISCRIMINATORY AND ILLEGAL
PROVISION IN BUREAU OF INTERNAL REVENUE
REVENUE REGULATION 5-2021
The Coordinating Council of Private Educational Associations, in solidarity with all private
educational institutions and education stakeholders throughout the country, calls for the immediate
rectification of Revenue Regulation 5-2021 (“RR 5-2021”), a tax regulation issued by the Bureau of
Internal Revenue.
Whereas the recently enacted Republic Act No. 11534 or the Corporate Recovery and Tax
Incentives for Enterprises Act (the “CREATE Act”) sought to shore up proprietary educational
institutions during the pandemic with a much appreciated temporary reduction in the tax rate from
10% to 1%, RR 5–2021 will instead cause irreparable damage to the institutions and stakeholders
that the Duterte Administration and Congress sought to help, by more than doubling their tax rate
from the 10% that has been applied to them since 1968, to 25%.
RR 5-2021’s Grave Impact on the Education Sector
The imposition of RR 5-2021, especially during this deep economic recession, will penalize,
marginalize and discriminate against proprietary educational institutions with unfeasibly higher taxes
that may force financially distressed schools to close down and trigger a radiating wave of economic
disruption that will hit not just teachers and school personnel, but also the extensive network of
linked small and medium businesses and livelihood activities of the host communities.
Whereas corporations nationwide will see their tax rate reduced as a result of CREATE, it is only
proprietary educational institutions that have been singled out by RR 5-2021 for a devastating
increase in tax rates, despite the key role that they play in tackling the ongoing learning crisis that
will impact our country’s ability to generate jobs for decades to come, and despite the severe
financial stress they are undergoing as a result of the pandemic - induced plunge in enrollment.
The unintended consequence of RR 5-2021 is to impose a very heavy burden on the private
education sector at a time when schools are already struggling to survive as a result of first, the K-
to-12 Act, and now the pandemic. The immediate impact will be seen in a sharp reduction of
investments in classroom capacity and scholarships. The longer-term impact of RR 5-2021 would
be that faculty and personnel are at greater risk of losing their jobs, and even the communities and
small businesses built around schools (e.g., dormitories, janitorial and security services, uniform
sewers, carinderias, sari - sari stores and school bus services) will be significantly affected.
A
2
RR 5-2021 would cause severe damage to the schools, parents, students, employees and numerous
other stakeholders in the private education sector, which is a large and vital partner of the
government in providing quality education nationwide. Currently, there over 6.1 million students
enrolled in 4,125 private educational institutions across the country, as per CHED and DepEd
data. The current faculty and staff in the basic education units of the private educational institutions
number over 300 thousand, while in higher education, the total number is approximately 100
thousand.
RR 5-2021 is ill-conceived and insensitive to the realities of the private education sector
In the aftermath of the economic impact of the pandemic on the families of learners, it would be
almost impossible for many in the private education sector to recover without some government
assistance.
Since the start of the pandemic, almost 900 private basic education schools have closed, and several
private higher education institutions have suspended operations. The Department of Education
reported last March 1, 2021 that enrollment in private K-12 schools dropped by over 900,000
learners versus the prior school year.
In higher education, a survey conducted by the Philippine Association of Colleges and Universities
(PACU) in April 2021 indicates that over 50% of respondents experienced a decline in enrollment
of 10 to 50+ % in SY 2020-21 versus the prior year. Over a million students, faculty and school
personnel in private schools have been impacted by the pandemic to date.
The temporary relief intended by the CREATE Act should have encouraged increased participation
of the private sector in the delivery of education, easing the government’s costs in building more
schools and classrooms, and in the hiring and training of more teachers in the public school system.
However, the benefits of the monumental passage of the CREATE Act and its objective of
supporting the private education sector are now in grave danger of being entirely reversed by the
BIR under RR 5-2021.
It is our sincere belief that this is not the spirit or the intention of the CREATE Act. The BIR’s
arbitrary move to enforce a 15% increase in the tax rate during this deep recession is ill -
conceived and insensitive to the realities of the education sector.
RR 5-2021 is Grossly Inconsistent with the CREATE Act
RR 5-2021 directly contradicts the recently enacted Republic Act No. 11534 or the Corporate
Recovery and Tax Incentives for Enterprises Act (CREATE) which grants a temporary reduction of
the concessionary income tax rate of proprietary educational institutions from 10% to 1% for the
next three years. We highly commend this responsive act of legislators and the President to help
alleviate struggling private schools from the health and economic crisis under the pandemic.
3
However, we strongly protest the BIR’s unilateral insertion of a condition that proprietary
educational institutions must be "non-profit" to enjoy the reduced rate. Otherwise, they are subject
to the regular corporate rate of 25%. If implemented, this effectively cancels out the 1% rate under
the CREATE Act, as proprietary educational institutions by direct implication would now be subject
to the regular corporate rate of 25%.
Specifically, RR 5-2021 unilaterally inserted the word “non-profit schools” in the definition of
“proprietary schools”. This modifier “non-profit schools” is NOT found in the definition of
proprietary schools in Section 27 (B) of the Tax Code. The condition for proprietary educational
institutions to be "non-profit", aside from being a legal impossibility, was also not provided for by the
CREATE Act.
The 9-point tax reduction in the income tax due from proprietary educational institutions under the
CREATE Act was expected to be the lifeline extended by the government to economically affected
schools, which extends to their students in the form of scholarships, loans, reduced fees, and to their
personnel through salaries, benefits, and other forms of assistance, at this time of severe crisis.
The spirit of the CREATE Act as envisioned by Congress and the Duterte Administration should
not be allowed to be set aside by the BIR RR 5-2021. What the BIR cannot do directly, it cannot do
indirectly. RR 5-2021, as an administrative issuance, cannot amend a law passed by Congress.
Constitutional Infirmities of RR 5-2021
Our Constitution is unequivocal: “the State recognizes the complementary roles of public and private
institutions in the educational system and shall exercise reasonable supervision and regulation of all
educational institutions.”
The unprecedented move under RR 5-2021 clearly suffers from serious Constitutional infirmities.
Under Art. XIV, Sec. 4(3), of the Constitution:
(a) “All revenues and assets of non-stock, non-profit educational institutions ... shall be exempt
from taxes and duties.”
(b) “Proprietary educational institutions … may likewise be entitled to such exemptions, subject
to the limitations provided by law, including restrictions on dividends and provisions for
reinvestment.”
As can be clearly deduced from the language above, the reference to proprietary educational
institutions is a reference to for-profit educational institutions which are organized as stock
corporations as the Constitution allows “restrictions on dividends and provisions for reinvestment”
as part of the limitations for the grant to them of preferential tax treatment.
4
Contrary to the clear mandates of both the Constitution and the CREATE Law, RR 5-2021 limits
the application of the preferential tax treatment to proprietary educational institutions that are
“non-profit.” Instead of implementing the preferential tax treatment of proprietary or stock
educational institutions under the Constitution and the Tax Code, RR 5-2021 is denying them
preferential tax treatment.
Uphold the Pro Education Spirit of the CREATE ACT and the Constitution
We have exhausted all official means to bring this matter to the attention of the Department of
Finance and the Bureau of Internal Revenue, yet our appeals to correct this matter of urgent public
concern remain unresolved.
We therefore make this public appeal on behalf of the whole private education sector, in the hopes
of a favorable intervention from our policymakers in the Executive Branch, to spare the education
sector and its many stakeholders from the devastating effects of RR 5-2021.
We therefore call on our tax authorities to exercise their taxing power with fairness and equity, and
in accordance with both the CREATE Act and the Constitution, by immediately rectifying the
erroneous insertion in RR 5-2021.
ATTY. JOSEPH NOEL M. ESTRADA
Managing Director
For the Coordinating Council of Private Educational Associations
June 1, 2021
###
Contact Details:
Atty. Joseph Noel Estrada
+639998817412
