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RA 11997 (Kabalikat sa Pagtuturo Act) Section 4

RA 11997 (Kabalikat sa Pagtuturo Act) Section 4

Teaching Allowance.

Section 4

SEC. 4. Teaching Allowance. - All public school teachers shall be granted a Teaching Allowance for the purchase of tangible or intangible teaching supplies and materials, the payment of incidental expenses, and the implementation or conduct of various learning delivery modalities in the total amount of Five thousand pesos (P5,000.00) per teacher for School Year 2024-2025; and Ten thousand pesos (P10,000.00) per teacher for School Year 2025-2026 and thereafter. The Teaching Allowance shall not be subject to income tax.

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Other provisions in RA 11997 (Kabalikat sa Pagtuturo Act)

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationRA 11997 (Kabalikat sa Pagtuturo Act) Section 4 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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