Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMC No. 58-2014: Publishes the full text of Supreme Court Resolution on the withholding of tax from the Special Allowance for the Judiciary

Files
Download this file

Summary

RMC No. 58-2014 publishes the full text of the Supreme Court En Banc Resolution dated June 25, 2014 on withholding of tax from the Special Allowance for the Judiciary (SAJ).

CollapseExpand

Key points

  1. Monthly SAJ of judges and justices. The Resolution covers withholding on the monthly SAJ of incumbent justices, judges and judiciary officials with the equivalent rank of a Court of Appeals justice or Regional Trial Court judge.
  2. Other officials. It also covers the monthly special allowance, equivalent to the SAJ, received by judiciary officials not included in the first group.
  3. Additional allowance. It covers the additional allowance from the surplus of the SAJ Fund that may be given to judiciary officials and employees who are not direct beneficiaries under Republic Act No. 9227.

Who is affected

  • Justices, judges and judiciary officials
  • Judiciary employees receiving the additional SAJ allowance

Deadlines and effectivity

  • Resolution dated June 25, 2014
  • Issued July 22, 2014

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.