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.
Filipino: Nagsimulang patawan ng buwis ang mga election honoraria noong 2018 Barangay at Sangguniang Kabataan (SK) elections at noong 2019 midterm elections.