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MEMORANDUM CIRCULARS
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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.
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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