Tax Exemption of Benefits for PNP and AFP Members

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BIR REVENUE MEMORANDUM CIRCULAR NO. 12-97: Tax Exemption of Benefits for PNP and AFP Members

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Title Source: Supreme Court: Tax Exemption of Benefits for PNP and AFP Members

Law: Bir Revenue Memorandum Circular No. 12-97

Decision Date: Jun 5, 1997

BIR Revenue Memorandum Circular No. 12-97 clarifies that members of the Philippine National Police are exempt from income tax on specific benefits such as longevity and hazard pay, while Armed Forces personnel are only exempt from tax on quarters, clothing, and subsistence allowances, with all other benefits subject to withholding tax.

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