RATA is Representation And Transportation Allowance. For private employees, it's generally taxable as part of their gross compensation income. It doesn't matter if the allowance is fixed or not. It is, however, exempt from tax if the following conditions are present:
1.) The expenses are ordinary and necessary in the pursuit of trade, business or profession.
2.) The employee is required to account/liquidate for the said expenses.
The excess of the actual payments over the advances are taxable if they're not returned to the owner. Also, reasonable amounts of reimbursements or advances computed daily and paid to the employee while on assignment/duty don't need to be subjected to substantiation requirements and withholding.
The RATA and PERA (Personal Economic Relief Allowance) of government personnel are considered reimbursement for expenses incurred while performing government duties and are therefore income tax-exempt.
The ACA (Additional Compensation Allowance) of government personnel are treated as "other benefits" together with the Christmas bonus, 13th month pay and productivity incentives. Therefore, the excess of the Php30,000 limit is taxable as part of income tax.
Is RATA linked to the position or the responsibilities-in case of OIC
ReplyDeleteHello Potterwhiz,
ReplyDeleteIt's linked to the responsibilities.
Hi. Pls enlighten me...simply a little confusion what P in PERA stands for? Is it Personal or Personnel? which is which? In line with this, can you give me concepts/ideas or history, sort of..based on law about PERA? What is the given amount? Just overheard this, PERA before 500, then 1000 by now its already 2000. I know the figures but not the transition. I tried to search for some reads about this, but I must admit its difficult to absorb. I think its better to approach someone who could explain me in simplified way, and i came across in this blog of yours. I hope you will find my concern proper. Thank You in advance.
ReplyDeleteStill confused
ReplyDeleteCan TWO person legally allowed to received RATA. One, who is designated as the Officer-In-Charge of an office, and another as the Chief of Office (albeit "grounded" because she is the choice of their provincial governor?
ReplyDeleteCan TWO person legally allowed to received RATA. One, who is designated as the Officer-In-Charge of an office, and another as the Chief of Office (albeit "grounded" because she is the choice of their provincial governor?
ReplyDeleteHello Sir, as a Senior High School student, you amaze me for being a great law student who wants everybody to understand the law. I hope there are a lot of people like you who is concerned to his fellow countrymen.
ReplyDeleteHello
ReplyDeleteSir, I'm a government employee wondering my pera was deducted in my under time too? Is this possible? I believe that PERA is additional benefit from the gorverment. Sometimes I'm late in entering my class and.asside from my deductions in under time taken from my salary my pera is deducted too.
same experience with you kindy juanich, is it mandatory
ReplyDeleteto effect double deduction?
Pls. I need answer from this.if pog nag absent si teacher kakaltasan din po ba ang PERA?kasi po since 2018 may kaltas na po ang PERA sa amin
ReplyDeleteAs o understand, PERA is given based on the actial services rendered with pay. So if you went on leave without pay, may bawas siya corresponding to the number of LWOP.
ReplyDeleteWho are those entitled for RATA, PERA and ACA? Kindly specify, tnx
ReplyDeleteIs it possible to revoke the representation allowances given to an employee? In which, is being enjoyed too for almost seven (7) months. All of a sudden they stop giving it. It is documented in writing. We are a private company/employee. Thank you in advance.
ReplyDeletei am a public servant but during my elementary grade. i graduated as a computer science althought i also love to teach. i even both teacher in the party list. i have a ps33 subject which is political science 33. and i am a little blessed as a muslim women. my confusion is, i participated in the government as per compliance to some of my duty and down to earth ethics appearance. sine government need to accomodate people who are applying to vote in the specific area or county. it is the government who are in need to accomodate to read and pursue if it is still in need of help the other party or group in terms of their allowances on some previous work althought it is a part of in education department.
ReplyDelete