About this document
De Minimis by jasonfajardovicente02 is a document available to read on EtoBox.
The Bureau of Internal Revenue (BIR) issued Revenue Regulation (RR) 29-2025 on December 22, 2025, amending the maximum amounts of De Minimis benefits exempt from income tax and fringe benefit tax. Key revisions include limits on benefits such as vacation leave credits, medical allowances, rice subsidies, and achievement awards, with specific monetary thresholds outlined for each category. These changes will be effective starting January 6, 2026.
- Author
- jasonfajardovicente02
- Language
- EN