Practice question
The qualifying employer PERA incentive added by CMEPA is an additional deduction from what?
- Gross income
- Every tax liability peso for peso as a credit
- The number of employees
- The employee’s birth year
- The amount of a judicial fine in every case
Legal references
- RA12214 CMEPA: https://lawphil.net/statutes/repacts/ra2025/ra_12214_2025.html Section9, additional50% employer contribution deduction.
- BIR RR22-2025, PERA additional deduction: https://bir-cdn.bir.gov.ph/BIR/pdf/RR%20No.%2022-2025.pdf Section3.
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