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Policy Brief

This policy brief attempts to dissect tax-related issues by revisiting specific Tax Code (as
amended) provisions and rules on the exemption of minimum wage earners, as well as those pertaining to de
minimis benefits, the exemption ceiling, and taxation of labor dispute awards. It uses the perspectives elicited
from the tripartite-plus partners and stakeholders through the conduct of a roundtable discussion to come up
with options. These options are formulated under the lenses of different legal doctrines and principles,
specifically the lifeblood theory and social justice.



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Title: Impact of the Current Interpretation of BIR of Tax Laws on the Income of Workers: A Study on Tax Distortion, De Minimis Benefits Expansion, and Labor Dispute Awards Taxation
: Benjamin M. Dalumpines III