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organizations, including private entities which shall provide the appropriate
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services, materials, and delivery support services for the promotion of the ALS
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education program in the barangays, shall be exempt from the donor's tax and
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the same shall be considered as an allowable deduction from the gross income in
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the computation of the income tax o f the donor in accordance with the
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provisions o f the National Internal Revenue Code o f 1997, as amended.
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SEC. 9. A llo catio n fro m th e D e p a rtm e n t o f Education - The DepEd
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shall allocate an appropriate amount from its regular budget to support the ALS
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education program under this Act.
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SEC. 10. Im p le m e n tin g Rules a n d Regulations. - Within ninety (90)
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days upon the approval o f this Act, the DepEd shall, in consultation with the
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various stakeholders, formulate the rules and regulations necessary for the
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proper implementation o f this Act.
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SEC. 11. S e p a ra b ility Clause. - I f any part, section or provision o f this
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Act is declared invalid or unconstitutional, the other parts thereof, not affected
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thereby shall remain in full force and effect.
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SEC. 12. Repealing Clause. -
All laws, acts, presidential decrees,
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executive orders, administrative orders, rules and regulations, or parts thereof,
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inconsistent with or contrary to the provisions of this Act are hereby amended,
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modified or repealed accordingly.
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SEC. 13. E ffe c tiv ity - This Act shall take effect fifteen (15) days after its
publication in at least two (2) newspapers of general circulation.
Approved,