Regulations on Dual Training System Incentives

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BIR REVENUE REGULATION NO. 10-96: Regulations on Dual Training System Incentives

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Title Source: Supreme Court: Regulations on Dual Training System Incentives

Law: Bir Revenue Regulation No. 10-96

Decision Date: Aug 7, 1996

BIR Revenue Regulation No. 10-96 establishes tax incentives for agricultural, industrial, and business establishments participating in the Dual Training System, allowing them to deduct training expenses and receive exemptions on donations and essential imports to enhance technical and vocational education.

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