Itinuturing ng Department of Education (DepEd) na malaking bahagi sa pagsusulong ng agenda sa edukasyon ng administrasyon ni Pangulong Ferdinand R. Marcos Jr. ang pagpapalabas ng Revenue Regulations No. 13-2025.
Sa regulasyon na inilabas ng Bureau of Internal Revenue (BIR) pinagsama at pinadali ang mga pamamaraan sa pagkuha ng tax incentives sa ilalim ng tatlong pangunahing batas: ang “Adopt-a-School Act,” “Enterprise-Based Education and Training (EBET) Framework Act,” at ang National Internal Revenue Code of 1997 (Tax Code).
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