Among those considered are the ‘de minimis’ benefits which are exempt ... P750 per employee per semester or P125 per month (c) Rice subsidy of P1,500 or one sack of 50-kg.

The Bureau of Internal Revenue (BIR) issued Revenue Regulations (RR) No. 5-2011, as amended, providing a specific list of de minimis benefits, e.g. rice subsidy, uniform and clothing allowance, ...

MANILA, Philippines — Labor groups yesterday urged employers nationwide to provide de minimis ... are monthly rice assistance, transportation and meal allowance. “Rice subsidy of P2,000 ...