The study aimed to evaluate the utilization of peer in tutoring plan in enrichment and remediation of basic skills in Mathematics at Bagong Silang High School. To achieve this aim, The researcher adopted the descriptive and experimental approach. The sample of the study consisted of one hundred twenty (120) learners to answer the effectiveness of the peer tutoring plan (4) mathematics teachers were asked to get their comment and suggestion in the said peer tutoring plan. The researcher used three instruments to achieve the aim of the study. The first instrument was the pretest/post test which was consisted of (50) items each test. The second instrument was the peer tutoring plan designed to enrich and to remediate the basic skills in mathematics. The third instrument was the written interview which was designed to get the comments and suggestions in the peer tutoring plan. The collected data were analyzed and treated statistically through the used of frequency, percentage, weighted mean, an T-test. Frequency and percentage used to determine the least mastered skills of the respondents in mathematical concepts. Weighted mean used to analyzed comments and suggestions and mathematics teachers on the peer tutoring plan. T-Test used to test the significant difference existed between the pretest and post test scores of the respondents. The findings indicated that based on the first quarter exam, integers, fractions, decimals, percentage and ratio ate the least mastered basic skills in mathematical concepts with the use of peer tutoring plan. As a result of the enrichment and remediation practices are effective in improving -performance of learners. In the light of those findings, the study recommended the necessity of developing similar peer tutoring plan of learners' least mastered skills in mathematics aligned with learning competencies based on the prescribed curriculum guide. The school administrator should support teachers in the integration of peer tutoring-learning process. The government through the department of education can utilize the result of the study to provide financial assistance for the development of instructional material, specifically in mathematics. The researcher herself could use the result of the study to design other peer tutoring plan that could be an aid in enrichment and remediation of least mastered basic skills in mathematics subjects. The future researcher could use the result of the study to further investigate on the impact of peer tutoring plan in enrichment and remediation of basic skills in mathematics.