Under Revenue Regulations (RR) No. 1-2015 issued by Bureau of - TopicsExpress

Under Revenue Regulations (RR) No. 1-2015 issued by Bureau of Internal Revenue (BIR) Commissioner Kim S. Jacinto-Henares on Jan. 5, now exempt from withholding taxes are benefits received by an employee by virtue of a CBA and productivity incentive schemes provided that the total annual monetary value received from both CBA and productivity incentive schemes do not exceed P10,000 per employee per taxable year. Also, such cash benefits coming from CBAs as well as productivity incentives will no longer be subject to fringe benefit tax as long as the amount is not higher than P10,000 per worker per year.

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