The Philippine School of Commerce, through a republic act, is converted to Philippine College of Commerce, later to be the Polytechnic University of the Philippines.

Polytechnic University of the Philippines (PUP; Filipino: Politeknikong Unibersidad ng Pilipinas; Pamantasang Politeknika ng Filipinas; Spanish: Universidad Politécnica de Filipinas) is a research and coeducational state university in the Philippines. It was founded on 19 October 1904, as the Manila Business School (MBS) and as part of Manila's public school system. It was eventually promoted to chartered state university in 1978, by virtue of Presidential Decree 1341. PUP has more than 20 campuses and extensions across Central Luzón, Southern Luzón and Metro Manila. With over 70,000 enrolled students, PUP claims to be the largest state university in the Philippines by student population.

In 2013, PUP ranked 300+ in the QS Asia University Rankings. In the same year, the QS World University Rankings Country File on the Philippines also placed PUP third in Life Science and Medicine, fifth in Natural Science (Chemistry), fourth in Economics and Econometrics, and fifth in Communication and Media Studies. 58 PUP programs have been accredited by the Accrediting Agency of Chartered Colleges and Universities in the Philippines (AACCUP) while 2 (Journalism and Filipino) were granted Center of Development status by the Commission on Higher Education. A 2018 survey of 503 JobStreet employers ranked PUP as the top choice of employers in general, the top choice in the business process outsourcing (BPO) industry, and the second choice in the Manufacturing, IT, and Banking industries.

The Universal Access to Quality Tertiary Education Act of 2017 mandates free tuition and fees for all students of state universities and colleges. Before the act was enforced, the tuition was exactly ₱12 (roughly 24 US cents) per unit (Since 1979) for undergraduate students. Students may opt out of the subsidy and choose to pay the full tuition instead. PUP has a reputation for student activism against tuition fee hikes.PUP's athletic team is known as the Mighty Maroons and plays in the National Capital Region Conference of the State Colleges and Universities Athletic Association (SCUAA). The team also played in the National Athletic Association of Schools, Colleges and Universities (NAASCU) in 2013. Its official volleyball team, the PUP Lady Radicals, played in the Shakey's V-League in 2015.