English: The election honoraria and allowances were never subjected to tax until the 2018 Barangay and Sangguniang Kabataan (SK) elections and the 2019 midterm elections when the Bureau of Internal Revenue (BIR) imposed a 5 percent withholding tax on their honoraria. This year, election honoraria and allowances were subjected to 20% withholding tax.
Filipino: Nagsimulang patawan ng buwis ang mga election honoraria noong 2018 Barangay at Sangguniang Kabataan (SK) elections at noong 2019 midterm elections. Sa parehong halalan, pinatawan ng Bureau of Internal Revenue (BIR) ng 5% withholding tax ang sahod ng mga guro. Sa taong ito, pinatawan ng 20% withholding tax ang honoraria at benepisyo ng mga guro.