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MEMORANDUM CIRCULARS

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MEMORANDUM CIRCULAR NO. 145

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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