FRINGE BENEFIT TAX - 13th Month Pay and Other Benefits

[@branwebbreyes3689]

What if po yung in excess of 90k ang recepient ng income is supervisory, is this subject to FBT na po or regular tax padin?

[@mohammadbagul1026]

yung 90,000 po na ceiling is for other benefits po. any excess is subject to regular income tax. Hindi po pwedeng masubject yan sa Fringe Benefit Tax kasi po magkaiba po sia ng scope.