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SUPREME COURT REPORTS ANNOTATED VOLUME 203 15/02/2020, 10(10 AM
RESOLUTION
PADILLA, J.:
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* SECOND DIVISION.
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SUPREME COURT REPORTS ANNOTATED VOLUME 203 15/02/2020, 10(10 AM
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The Court has already ruled that the terminal leave pay
received by a government official or employee is not subject
to withholding (income) tax. In the recent case of Jesus N.
Borromeo vs. The Hon. Civil Service Commission, et al.,
G.R. No. 96032, 31 July 1991, the Court explained the
rationale behind the employeeÊs entitlement to an
exemption from withholding (income) tax on his terminal
leave pay as follows:
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SUPREME COURT REPORTS ANNOTATED VOLUME 203 15/02/2020, 10(10 AM
Petition denied.
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