The first ₱90,000 of 13th month pay and other bonuses is tax-exempt, but only if total benefits during the year do not exceed this limit.
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2025年12月2日
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De minimis benefits are tax-exempt only up to specific BIR-prescribed ceilings; any excess becomes taxable compensation.
Non-de minimis allowances — such as excessive clothing, meal, or transportation allowances — are fully taxable and must be added to regular taxable income.
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