AFAIK - it is tax-free for those getting P30,000 or less as their 13th month.

But Recto has filed a bill before to increase the tax-free coverage from P30,000 to P60,000. Was this bill passed by the House?

Assuming also that the P30,000 threshold is still applicable, will you be taxed for the amount you're getting above P30,000 (e.g. P50,000 is your 13th month pay, only P20,000 is taxable) or for the whole 13th month (e.g. zero tax for P30,000; 2X% tax for P60,000)?

Thanks!