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Non-Taxability of Personnel Economic Relief Allowance

Memorandum Circular No. 145 • Presidential Issuances • Memorandum Circulars • Jan 17, 1992

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January 17, 1992 MEMORANDUM CIRCULAR NO. 145 ADOPTING THE OPINION DATED 3 JULY 1991 OF THE SECRETARY OF JUSTICE THAT THE PERSONNEL ECONOMIC RELIEF ALLOWANCE (PERA) IS NOT TAXABLE The President of the Philippines hereby adopts the Opinion dated 3 July 1991 (copy attached) of the Secretary of Justice that the Personnel Economic Relief Allowance (PERA) is not taxable under existing laws and regulations. All departments, bureaus, offices, agencies and instrumentalities of the Government are hereby directed to implement the foregoing opinion of the Secretary of Justice. DCATHS DONE in the City of Manila, this 17th day of January, in the year of Our Lord, Nineteen Hundred and Ninety-Two.

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