QuestionsQuestions (BIR REVENUE MEMORANDUM ORDER NO. 76-2010)
It aims to provide the mechanics for teaching religion in public elementary and high schools during regular class hours, while recognizing that the Constitution prohibits government from favoring a particular religion or prohibiting the free exercise thereof.
It applies to all public elementary and high schools in the Philippines.
It refers to religion classes conducted in public schools for students whose parents opted, in writing, to request religious instruction in the religion of their choice.
The student must have a written application/request from the parent or guardian, properly accomplished and indicating the religion and preferred schedule.
No. The Order expressly prohibits attendance without the written application and duly accomplished request.
Religion teachers/instructors formally sourced or recruited by the principal/school head based on the request for optional religious instruction, and designated by their religious authorities.
They must submit proper authorization papers and their request for time allocation and schedule for the optional religious instruction.
Yes, if they are free from their ordinary teaching load, authorized by the competent religious authority of their denomination, and permitted under the Order’s mechanics.
They must be under the supervision of their respective class advisers during the time religion classes are going on.
It must be taught during regular class hours only—never before or after class time, and not during recess time.
Yes. Religious classes should not exceed forty students of the same level and same religion, unless the religious authority certifies that a bigger number is practical given availability of time slots, instructors, classroom materials, and related matters.
The principal or school head.
The number of religion teachers/instructors that can be fielded by the different denominations at one time.
At least ninety (90) minutes per week, spread over at least two (2) but not more than three (3) meetings in one week.
No class periods shall be allotted less than ninety (90) minutes per week (as stated in the Order’s duration requirement).
They are separate, different, and distinct subjects; religious instruction must be allotted separate class hours.
No. The Order requires separate class hours for religious instruction; values education and optional religious instruction are distinct.
After due process, the offender may be subjected to appropriate disciplinary sanctions.
It directs immediate and wide dissemination of the contents of the Order.