| CIRCULAR NO. : | 2025 – 009 |
| TO : | PMAP MEMBERS |
| DATE : | 05 February 2025 |
| SUBJECT : | BIR Revenue Regulations No. 4-2025 |
Dear PMAPer,
The Bureau of Internal Revenue has issued a new revenue regulation further amending the ‘De Minimis’ benefits provisions of RR No. 2-98, as amended, to increase the clothing allowance in accordance with RA No. 11975, the Fiscal Year 2024 General Appropriations Act, and provisions on employee achievement awards.
For reference, you may read and download the RR No. 4-2025 below:
