Practice question
In2026, a qualified private employer makes PHP100,000 actual qualified PERA contributions. It meets the matching, all-employee, employee-same-year-contribution and statutory cap conditions. What is the additional50% deduction, separate from any otherwise allowed actual-contribution deduction?
- PHP50,000
- PHP100,000 as an automatic direct tax credit
- PHP150,000 as the additional portion alone
- PHP200,000
- Zero merely because the employer is private
Legal references
- RA12214 CMEPA: https://lawphil.net/statutes/repacts/ra2025/ra_12214_2025.html Section9.
- BIR RR22-2025, PERA additional deduction: https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%2022-2025.pdf Sections2–3.
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