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In Re: Bernardo Zialcita

RE: REQUEST OF ATTY. BERNARDO ZIALCITA FOR RECONSIDERATION OF THE ACTION OF THE FINANCIAL AND BUDGET OFFICE.

A.M. No. 90-6-015-SC | 1990-10-18

R E S O L U T I O N


GUTIERREZ, JR., J.:

On August 23, 1990, a resolution of the Court En Banc was issued regarding the amounts claimed by Atty. Bernardo F. Zialcita on the occasion of his retirement. The resolution states, among others:

"The terminal leave pay of Atty. Zialcita received by virtue of his compulsory retirement can never be considered a part of his salary subject to the payment of income tax but falls under the phrase `other similar benefits received by retiring employees and workers', within the meaning of Section 1 of PD No. 220 and is thus exempt from the payment of income tax. That the money value of his accrued leave...