Professional Documents
Culture Documents
Blg. 232
Reported by:
Salvacion L. Depositario
Casumae L. Depositario
What is Batas Pambansa Blg. 232?
It is also known as “Education Act of
1982”
It is established to maintain a
complete, adequate and integrated
system of education relevant to the
goals of national development.
It is applicable for both formal and
Services:
> Work Education
> Special Education
> Non – formal Education
Establishment of Schools
New national schools and the conversion of
existing schools from elementary to
national secondary or tertiary schools shall
be by law.
Any private school proposed to be
established must incorporate as an non –
stock educational corporation in accordance
with the provisions of the Corporation Code
of the Philippines.
Recognition of Schools
Effects:
Capital Investment
Government Assistance
Tuition and Other Fees
Income from Other Sources
Institutional Funds
Incentives to Education
School Property – real property such
as lands, buildings used for education
shall be subject to the real property
tax based on an assessment of fifteen
percent.
Gifts or Donations to Schools –
recognized by the government shall
not be subject to tax if it is for
improvement of classrooms.
Incentives to Education
Earnings from Established Scholarship
Funds – exception from tax until
scholarship fund is fully liquidated.
School Dispersal Program – if the total