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House OKs on final reading bill exempting honoraria, allowance of poll servers from income tax


The House of Representatives on Monday approved on third and final reading the measure seeking to exempt from income tax the honoraria and allowances of those rendering service during elections.

House Bill 9652 or An Act Exempting from Income Taxation the Honoraria, Allowances, and other Financial Benefits of Persons Rendering Service during an Election Period, Amending for the Purpose Section 32 (B) (7) of the National Internal Revenue Code of 1997, as amended obtained 202 affirmative votes during the plenary session. 

The said measure aims to acknowledge the service of persons hired by the Commission on Elections during a poll period.

This exempts the honoraria, travel allowance and such other benefits granted to persons rendering election service from the computation of individual tax income by including it among the allowable exclusions under Section 32 (B) (7) of the National Internal Revenue Code 05 1997, as amended.

ACT Teachers party-list Representative France Castro, principal author of the bill, earlier said those hired during election season should enjoy the compensation in full with no additional burden.

In line with this, Castro also said the allowance of poll servers should be reviewed and increased by the Comelec. — RSJ, GMA News