Summary
RR No. 8-2012 further amends RR No. 2-98, as last amended by RR Nos. 5-2008 and 5-2011, on the De Minimis Benefit.
Key points
- Uniform and clothing allowance. A uniform and clothing allowance not exceeding P 5,000 per annum is a De Minimis Benefit.
- Tax treatment. This allowance is exempt from income tax on compensation and from fringe benefit tax.
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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