Government Taxation · 28 Dec 2020 0

Can PBB be considered as De Minimis Benefits?

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Question: Hello po! Sa LGU po namin, yung PBB na nakuha namin ay sinama sa 90K threshold, so yung iba naging exempted.. Tas ngayon po ung SRI, may tax na po sa amin kaagad.

Yung PBB po ba ay puedeng pumasok sa De Minimis letter K:

“Benefits received by an employee by virtue of a Collective Bargaining Agreement (CBA) and productivity incentive schemes, provided the total annual monetary value received from both CBA and productivity incentive schemes combined do not exceed P10,000 per employee per taxable year.”

Kung makakasama kasi po yun, yung PBB namin ay maaaring mapasok dyan instead na isama kaagad sa 90k threshold, tama po ba?

More forums concerning #DeMinimisBenefits: https://gabotaf.com/search_gcse/?q=De%20minimis%20benefits

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