An Act Institutionalizing The Grant of Student Fare Discount Privileges on Public Transportation and for Other Purposes

The Republic Act No. 11314, entitled "An Act Institutionalizing The Grant of Student Fare Discount Privileges on Public Transportation and for Other Purposes" is published by the bureau with Revenue Memorandum Circular (RMC) No. 25-2023  dated February 20, 2023 for the information and guidance of all internal revenue officials, employees and others concerned. 

Please refer RMC No. 25-2023.pdf (bir.gov.ph) of the full text of the RMC No. 25-2023 and  RMC No. 25-2023 Annex A.pdf (bir.gov.ph) to read the full text of Republic Act No. 11314.