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Higher exemption for uniform allowance

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Higher exemption for uniform allowance

Higher exemption for uniform allowance (Revenue Regulations N0. 8-2012)

The BIR has increased the threshold amount of tax-exempt "de minimis" uniform and clothing allowance from Php 4,000 to Php 5,000 per annum. The increase in uniform allowance is effective January 1, 2012.

Please see below a copy of RR 08-2012 for your reference and guidance.

File Attachments:

• webth_RR 08-2012 - De minimis.jpg (57 KB)
• webimg_RR 08-2012 - De minimis.jpg (239 KB)

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