Summer vacation is in. But what’s very much around the corner is a big change in School Year 2026–2027, as the Department of Education (DepEd) is pushing full steam ahead with its proposed three-term school calendar.

For those who thought that’s the end of it, fresh objections have hogged the headlines with teachers’ groups, lawmakers, and education stakeholders asking for more study, more flexibility, and more time to transition or rethink the entire policy.

DepEd says the shift is part of a bigger reform meant to address learning disruptions caused by typhoons, extreme heat, transport strikes, and other interruptions.

Still, this question lingers: Is this really reform, or just as we say, “pabalat-bunga,” if only to claim government is leaning in with an innovative solution?

Proponents argue that their premise is practical: Rearrange the school year into three comprehensively organized learning chapters and catch-up chapters, recover lost class days, and improve fluidity and efficiency in teaching.

But this neatly avoids the bigger and far uglier truth — that the crisis in Philippine education was never about the calendar.

The Philippines ranked 77th out of 81 countries in the 2022 Programme for International Student Assessment (PISA). Fifteen-year-old Filipino students are estimated to be five to six years behind in the world’s most basic literacy yardstick subjects: Math, Reading, and Science. More than 80 percent failed to reach minimum proficiency.

Those figures alone should have forced the education bureaucracy — with the top-budgeted department in government — to confront the real roots of the crisis. Ironically, the clearest diagnosis of what is truly wrong is not coming out of bureaucratic offices, but from students.

During last week’s National Schools Press Conference, the editorial writing contestants were asked to write about this proposed three-term school calendar. I was told by journalism coaches — many of them seasoned practitioners themselves — that the students saw through the issue with remarkable clarity.

Their editorials did not focus on the superficial logic of moving academic dates around. They zeroed in on the actual barriers to learning: underpaid and undertrained teachers, shortages in books and learning materials, poor internet access, lack of computers and libraries, overcrowded classrooms, and school buildings that remain unfinished or unfit for learning.

These students wrote about classrooms with leaking roofs, broken windows, and unbearable heat. They wrote about students trying to learn in rooms with no ventilation and with electric fans that exist only because parents or donors provided them. They wrote about the indignity of holding classes in tents, under trees, while school buildings remain delayed for years.

In short, these children kept their eyes on the ball.

They understand that weather disturbances may suspend classes, but the deeper disruption is what awaits them when classes resume: schools unequipped to teach, systems unequipped to support, and policies that mistake administrative adjustments for meaningful reform.

Those editorial entries from the National Schools Press Conference ought to be published and placed on the desks of education officials and lawmakers.

Because these students already understand what too many authorities seem unwilling to admit…that no calendar redesign will solve an education crisis rooted in decades of neglect.

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SHORT BURSTS. For comments or reactions, email firingline@ymail.com or tweet @Side_View via X app (formerly Twitter). Read current and past issues of this column at https://www.thephilbiznews.com

RMC No. 23-2026, released on March 30, addresses certain provisions in Revenue Regulations (RR) 13-2025, which consolidated the rules for claiming tax incentives under the Adopt-a-School Act (RA 8525), the EBET Framework Act (RA 12063), and the Tax Code, The circular aims to encourage more companies to participate in these programs and help public schools and technical institutions upgrade facilities and training programs.

Key clarifications

Under the EBET Act, only enterprises are eligible to implement EBET programs. The BIR clarified that the term “technical-vocational institutions” in RR 13-2025 refers exclusively to enterprises registered with TESDA to operate an EBET framework. Academic institutions are not covered by this designation.

The circular also provides guidance on calculating tax incentives. “Additional deduction” refers to a deduction on top of the regular allowable deductions under Section 34 of the Tax Code. Until December 31, 2027, enterprises can claim 150% of actual training expenses, which includes 100% of the actual cost plus an additional 50% deduction. Starting January 1, 2028, the additional deduction will rise to 75% of training expenses, subject to a cap of 5% of total direct labor expenses or ₱25 million per year, whichever is lower.

RMC 23-2026 clarifies the treatment of training expenses covered by scholarships. EBET programs may be subsidized through scholarships, with general programs covering training costs, assessment costs, and training support funds, while apprenticeship and upskilling programs cover only training and assessment costs. Only expenses actually incurred and shouldered by the enterprise are deductible, while costs funded by third-party scholarships are excluded. Unclaimed EBET incentives cannot be carried over and are forfeited after the applicable taxable year.

The circular also addresses donations under the Adopt-a-School Program. Tax incentives under EBET and Adopt-a-School are mutually exclusive, meaning enterprises may claim only one type of tax incentive for a particular expense or donation. Private entities that adopt public schools can deduct contributions directly incurred for the program, with an additional 50% deduction. These contributions are exempt from donor’s tax. For foreign donations, VAT and excise tax are assumed by TESDA or the Department of Education and the Commission on Higher Education. Local donations may be subject to VAT if they are considered a “transaction deemed sale” of goods originally intended for sale; otherwise, such transfers are VAT-exempt.

Purpose and Impact

The consolidated regulations and RMC are designed to incentivize companies to actively participate in education and skills development initiatives, helping address the mismatch between the labor market’s needs and the country’s workforce capabilities. Under the Tax Code, registered enterprises may claim a 50% additional deduction on labor expenses and a 100% additional deduction on training expenses incurred during the taxable year. The 100% deduction applies only to training provided to Filipino employees directly engaged in the enterprise’s production of goods or services.

For enterprises implementing a registered EBET framework, RR 13-2025 outlines the specific incentives available to technical-vocational institutions, reinforcing the government’s goal of fostering private-sector collaboration in education and workforce development.

The project, funded under Japan’s Grant Assistance for Grassroots Human Security Projects (GGP), was approved in 2023 as part of Japan’s Official Development Assistance (ODA) to the Philippines.

Leading the turnover ceremony was Second Secretary and GGP Officer Mukaigawa Yurie, joined by Dionisio Neil Balite, local government officials, and school representatives.

Established in 2022, Anoyon High School was created to address the lack of accessible secondary education in the community, where students previously had to travel long distances and incur daily transport costs. In its first year, the school operated with just 21 students in a rented classroom within an elementary school.

With support from the municipal government of Valencia, Bohol, funding was secured to build a dedicated facility. Japan’s grant of approximately $94,607 (around P5 million) financed the construction of a one-storey building with four classrooms, a teacher’s room, and a library.

The facility also includes separate comfort rooms for males, females, and persons with disabilities, in compliance with standards set by the Department of Education. The new building is expected to benefit around 150 students, particularly those in Grades 11 and 12.

In her remarks, Mukaigawa underscored the importance of investing in education, noting that improved learning environments help shape not only students’ academic journeys but also their future opportunities.

Since its launch in 1989, the GGP program has funded 569 grassroots projects across the Philippines, aimed at reducing poverty and supporting community development. As the country’s leading ODA partner, Japan continues to play a key role in strengthening bilateral ties and advancing inclusive growth through initiatives such as this.

This year, the Balik Eskwela project reached 82 public schools across Metro Manila, Pampanga, Bulacan, Rizal, Cavite, Laguna, Batangas, Quezon, Palawan, Camarines Sur, Albay, and Cebu.

Each beneficiary—particularly Kindergarten and Grade 1 learners—received a customized school kit containing a storybook, alphabet flash cards, a tracing workbook, a pencil case with pencils, and a box of crayons. These learning tools are essential for children beginning to read and write, helping build foundational skills critical to early childhood education. Meralco employee-volunteers also conducted interactive storytelling sessions during distribution activities, encouraging active participation and collaborative learning among students.

Eurilyn Ricote, a parent of one of the beneficiaries from Ciudad de Strike Integrated School in Bacoor, Cavite, said the kits provide meaningful relief for both students and parents. “Mas matututong magbasa ang bata dahil may bagong storybook. Hindi na rin kailangang bumili ng crayon at flashcards,” she shared.

At Rosauro Almario Elementary School, where hundreds of students received kits, Manila First District Representative Ernix Dionisio recognized the initiative, saying: “Lubos po naming pinahahalagahan ang patuloy ninyong suporta sa sektor ng edukasyon, lalo na sa mga batang mag-aaral ng Lungsod ng Maynila. Ang inyong malasakit ay mahalagang ambag sa kanilang pagkatuto at paghubog ng kanilang kinabukasan.”

In Indang, Cavite, Mayor Vergel Fidel joined OMF and Meralco in distributing school kits at Dr. Alfredo Pio De Roda Elementary School, expressing gratitude for giving back to the school where he himself was once a student.

One Meralco for Balik Eskwela 

The Balik Eskwela initiative also reached Albay in the Bicol region, where students from San Isidro Elementary School and Bulusan Elementary School in Libon received school kits through the Meralco Employees Savings and Loan Association, Inc. (MESALA), in partnership with Alagang Kapatid Foundation, Inc. Meanwhile, in the remote island of Caponayan in the Cuyo Islands, Palawan, learners also benefited from the program’s expanded reach.

The success of this year’s Balik Eskwela program was made possible by Meralco employees and subsidiary personnel who pooled resources to extend assistance to more beneficiaries. In 2025, OMF and its partners nearly doubled the number of students served compared to 2024.

For Meralco auditor Aaron Sandoval, volunteering continues to be a deeply fulfilling experience. Since 2020, he has actively supported company-led initiatives aimed at bringing relief and encouragement to underserved communities. “I feel glad and motivated to keep supporting these initiatives, knowing that every contribution—no matter how big or small—creates real change and reaches those who truly need it,” he said.

Balik Eskwela 2025 was powered by generous donors led by Champion Donors Meralco Employees Fund for Charity, Inc. (MEFCI), MPower, Vantage Energy, Meralco PowerGen (MGEN), Miescor Logistics Inc. (MLI), and Meralco Customer Retail Services. Advocate Donors included Clark Electric Distribution Corporation and Meralco Employees Savings and Loan Association, Inc. (MESALA). Supporter Donors comprised Customer Frontline Solutions (CFS), Radius Telecoms, Inc., Meralco Energy, Inc. (MSERV), Bayad, MSpectrum, Meralco Cybersecurity, Meralco Finance, Meralco Internal Audit, Meralco Regulatory Management Office, Meralco Human Resources, Meralco Legal, Meralco Information, Communications, Technology and Transformation (ICTT), Meralco Networks, and Meralco Corporate Security Management, among others.

The initiative also highlighted the strong partnership between OMF and the National Book Store Foundation, Inc., whose donation enabled the delivery of essential learning kits to young students.

OMF President Jeffrey O. Tarayao said the project’s success reflects the collective bayanihan spirit of Meralco employees. “Their heartfelt dedication is the true driving force behind ensuring these kits reach the most vulnerable young learners. As corporate citizens, this is one way we invest in the next generation and help parents focus on what matters most—learning,” he said.

Since its launch in 2014, the Balik Eskwela program has raised over ₱20 million in employee donations and benefited more than 50,000 students and 6,000 teachers across over 700 schools nationwide. The initiative directly supports the mandate of the Department of Education (DepEd) to ensure quality and equitable access to basic education for all Filipino learners.

DepEd Secretary Sonny M. Angara, principal author of the National Vision Screening Act, highlighted the critical role of early intervention.

“Preventive healthcare must begin as early as possible, and vision screening ensures that no child is left behind simply because of an undetected eye condition. This initiative reflects our commitment to Universal Health Care and to President Marcos Jr.’s education agenda, linking health and education as twin priorities. By detecting vision problems early, we give our learners the best chance to succeed in school and beyond.”

Dr. Charlie L. Ho, IPAO National President, emphasized the urgency of addressing eye health globally.

“Clear vision is the gateway to effective learning. The World Health Organization projects that by 2050, the number of people needing eye care will dramatically increase, with billions already living with vision impairment today. If we do not act decisively, this crisis will affect generations. Through NVSP, we are taking proactive steps to ensure Filipino children are not part of that alarming statistic.”

Anchored on Republic Act 11358, NVSP is a cornerstone of DepEd’s preventive health strategy, reinforcing that healthy learners are better learners. The program covers, Mandatory vision screening for all kindergarten learners, and Provision of prescription eyeglasses to selected children.

Expanded access to professional eye care through IPAO’s nationwide network

The initiative is supported by PhilHealth’s Yaman sa Kalusugan Program (Yakap), reflecting the government’s commitment to preventive healthcare under the Universal Health Care agenda.

Dr. Edwin M. Mercado, PhilHealth President, said, “We launched the PhilHealth Optometric Benefit Package to provide children aged zero to 15 access to vision screening and prescription eyeglasses. These benefits give every Filipino child an opportunity to learn, gain self-confidence, and achieve a better future. Our goal is to ensure learners’ well-being by strengthening primary healthcare, preventing visual impairments and permanent blindness, and assuring a better quality of life.”

Dr. Ho added that RA 11358 complements PhilHealth’s Optometric Benefit Package, which currently provides free prescription eyeglasses for learners from kindergarten to Grade 10 with refractive errors. IPAO is advocating for coverage to extend up to Grade 12.

“We will support DepEd’s vision screening through the school division offices. This benefit supplements PhilHealth’s Optometry Benefit Package, and our partnership with DepEd would not be possible without the support of President Ferdinand R. Marcos Jr., Secretary Angara, Health Secretary Ted Herbosa, and PhilHealth President Dr. Mercado,” Dr. Ho said.

With NVSP, the Philippines takes a significant step toward ensuring every learner can see clearly and learn effectively, laying the foundation for a brighter future.

Held on November 13, 2025 (every second Thursday of November), the Day of the Future brought together Swiss companies, Filipino students, and educators for a nationwide program focused on career discovery and vocational readiness.

Inspired by Switzerland’s long-standing Nationaler Zukunftstag, the initiative gives young learners the opportunity to explore real workplace environments and gain an understanding of emerging career pathways. In the Philippines, it is implemented through the Swiss Cultural Fund, which supports cultural, educational, and youth-focused programs. Now in its third year locally, the program continues to broaden its reach alongside the Embassy’s growing network of advocacy partners.

For this year’s edition, the following Swiss companies opened their facilities to public school students nationwide:

• Endress+Hauser
• Roche Philippines
• Holcim Philippines
• Novartis Philippines
• SGS
• Partners Group
• Sateco

Each company designed its own full-day program featuring workplace tours, interactive demonstrations, hands-on sessions, and mentorship dialogues. These activities gave students firsthand exposure to sectors where Swiss companies are major contributors to the Philippine economy—including engineering, pharmaceuticals, finance, advanced manufacturing, and scientific solutions.

The Philippine activities ran in parallel with programs in Switzerland, underscoring both countries’ shared commitment to empowering the next generation and strengthening long-term bilateral ties through education and industry collaboration.

This year’s initiative was held in close partnership with the Department of Education (DepEd), which played a pivotal role in selecting participating public schools nationwide and helping ensure broad student participation. The Embassy expressed its appreciation for DepEd’s continued cooperation in expanding access to meaningful learning experiences for Filipino youth.

At its core, the Day of the Future underscores the importance of vocational training—an anchor of Switzerland’s internationally acclaimed education system. By immersing young Filipinos in real-world professional settings, the program encourages them to explore multiple career pathways and develop future-ready skills aligned with an evolving labor market.

Through the Swiss Cultural Fund and its sustained partnerships with industry and government, the Swiss Embassy reaffirms its commitment to supporting youth empowerment and strengthening Switzerland–Philippines cooperation in education, innovation, and workforce development. With each edition, the Day of the Future continues to grow as a bridge between Swiss expertise and Filipino potential.

Starting March 13, KCFI will regularly broadcast existing learning materials co-developed by the United States Agency for International Development (USAID), Advancing Basic Education in the Philippines (ABC+) program implementing partner RTI International, and the Department of Education (DepEd).  These programs were designed to instill genuine love for reading in young children and help them master the four macro literacy skills: listening, reading, speaking, and writing.

This partnership addresses the continuing gaps in education in the Philippines and ensures that children have access to quality education that will build their literacy skills for lifelong learning.  It also supports educational innovations through the creation and promotion of multimedia learning resources for young children.

“We thank KCFI for its interest in our initiative and desire to promote learning and access to education, particularly for the most vulnerable and marginalized children,” USAID Philippines Deputy Mission Director Rebekah Eubanks said.  “As your enduring friend, partner, and ally, the U.S. government, through USAID, will continue to forge and strengthen partnerships with the private sector to expand learning opportunities for children so that they can grow up to reach their full potential and contribute to the country’s growth.”

“We are confident that this new partnership between ABC+ and KCFI will not only be beneficial to our respective organizations, but more importantly, to the students, teachers, and communities that we serve,” KCFI President and Executive Director Rina Lopez said.  “By bringing the video lessons to more audiences all over the country, we will be making a meaningful contribution to the efforts of schools, teachers, and parents all over the country who are working hard to enrich the learning of their students and children.”

“It is our fervent hope that this work will encourage practitioners and teachers to be knowledgeable, skillful, and insightful as we all work together to the care and education of young children,” DepEd Finance Undersecretary Annalyn Sevilla said.  “The DepEd wholeheartedly believes in this collaboration, and we are all confident that we will contribute to the commitments of our MATATAG Agenda, a whole pro-creation approach which aims to support our learners—Bansang Makabata—to become productive and nation loving Filipinos—Batang Makabansa.”