Wednesday, June 18, 2008

Tax Exemptions for Minimum Wage Earners (RA 9504)

President Gloria Macapagal-Arroyo signed in MalacaƱang on tuesday Republic Act 9504 or an act amending sections 22, 24, 34, 35, 51, and 79 ofRA 8424 or the National Internal Revenue Code of 1997, an act exempting minimum wage earners from paying income tax and increasing personal exemptions for other employees.


The law aims to provide financial relief to taxpayers in cognizance by the government of the hard times brought by multiple factors, including the current rice crisis, oil price hikes and the heighteninginflationary pressure on commodities of all kinds and to help reduce the wide tax gap in the taxation of self-employed and professionals.

Apart from the tax exemptions for the minimum wage earners, the law will also provide for an increase in the personal exemptions of all taxpayers. The tax exemption will be fixed at P50,000 from the current P20,0000 personal exemptions for single taxpayers, P25,000 for head of the family and P32,000 for married individual.

In additon, additional exemptions for dependents will increase from P8,000 to P25,000. All holiday, night differential, hasard and overtime pay would also be tax exempt.

The government is expected to billions of pesos with the new law and hopes to recover from the impsotion of Optional Standard Deduction for professionals and medium, small and micro entrepreneurs.

The law will take effect 15 days after its publication in a national newspaper.

For computational concerns please do contact me and i'll show you the tax savings of the new law from your previous tax obligations.
Share/Bookmark