Title
Increase of 13th Month Pay Tax Exclusion
Law
Bir Revenue Regulations No. 3-2015
Decision Date
Mar 9, 2015
BIR Revenue Regulations No. 3-2015 increases the tax exclusion limit for 13th month pay and other benefits from P30,000 to P82,000, effective January 1, 2015, ensuring proper tax computation for employees while excluding self-employed individuals from this benefit.

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