RA 7686 (Dual Training System Act of 1994) Section 9

Incentives for Participating Establishments.

Section 9

SEC. 9. Incentives for Participating Establishments. — To encourage agricultural, industrial and business establishments to participate in the System, they shall be allowed to deduct from their taxable income the amount of fifty percent (50%) of the system expenses paid to the Accredited Dual Training System Educational Institution for the establishment's trainees: Provided, That such expenses shall not exceed five percent (5%) of their total direct labor expenses but in no case to exceed Twenty-five million pesos (P25,000,000) a year. Donations for the operation of the System shall be deductible from the taxable income of the donors. The Department of Finance shall issue the necessary rules and regulations for the purpose of tax incentives provided herein.

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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 7686 (Dual Training System Act of 1994) Section 9 (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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