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IN RE Zialcita
Facts: Amounts were claimed by Atty. Bernardo F. Zialcity on the occasion of his retirement. On 23 August 199! a resolution was issued by the "ourt #n Banc stating that the terminal lea$e %ay of Atty. Zialcita recei$ed by $irtue of o f his com%ulsory co m%ulsory retirement can ne$er be considered a %art of his salary sub&ect to the %ayment of income ta' but falls under un der the %hrase (other benefits recei$ed by retiring em%loyees and wor)ers!* within the meaning of +ection 1 of ,- 22 and is thus e'em%t from the %ayment of income ta'. hat the money $alue of his accrued lea$e credits is not %art of his salary is buttessed by +ection 3 of ,- 9/0! which it ma)es it clear that the actual ser$ice is the %eriod of time for which %ay has been recei$ed! e'cluding the %eriod co$e co$ered red by term termin inal al lea$e lea$e.. he he "ommi "ommiss ssio ioner ner filed filed a moti motion on for for reco recons nsid ider erat atio ion. n. the the "ommissioner of nternal e$enue! as inter$enormo$ant and through the +olicitor 4eneral! filed a motion for clarification and5or reconsideration with this "ourt. the "ourt resol$ed to deny the motion for reconsideration and hereby holds that the money $alue of the accumulated lea$e credits of Atty. Atty. Bernardo Zialcita are not ta'able for the following reasons: 16 Atty. Zialcita o%ted to retire under the %ro$isions of e%ublic Act 77! which is incor%orated in "ommonwealth Act 8o. 1/7. +ection 2/c6 of the same Act! in turn! %ro$ides: c6 #'ce%t #'ce%t as herein herein otherw otherwise ise %ro$id %ro$ided! ed! the 4o$ern 4o$ernmen mentt +er$ic +er$icee nsura nsurance nce +ystem! all benefits granted under this Act ! and all its forms and documents reuired of the members shall be exempt from all types of taxes! taxes! documentary stam%s! duties and contributions! fiscal or munici%al! direct or indirect! established or to be established 26 he commutation of lea$e credits is commonly )nown as terminal leave. leave. erminal lea$e is a%%lied for by an officer or em%loyee who retires! resigns or is se%arated from the ser$ice through no fault of his own. +ince terminal lea$e is a%%lied for by an officer or em%loyee who has already se$ered his connection with his em%loyer and who is no longer wor)ing! then it follows that the terminal lea$e %ay! which is the cash $alue of his accumulated lea$e credits! is no longer com%ensation for ser$ices rendered. t ca n not be $iewed as salary. ;eanwhile! +ection 2/b6 <b6 of the 8ational nternal e$enue "ode 8"6 states: +ec. 2/ b6 = #'clusions from gross income. = he following items shall not be included in gross income and shall be e'em%t from ta'ation under this title: ''' ''' ''' <6 etirement benefits! %ensions! gratuities! etc. ''' ''' '''
b6 Any amount recei$ed by an official or em%loyee or by his heirs from the em%loyer as a conseuence of se%aration of such official or em%loyee from the ser$ice of the em%loyer due to death! sic)ness or other %hysical disability or for any cause beyond the control of the said official or em%loyee. ssue: >O8 the retirement benefit of Zalcita is ta'able uling: 8O! the retirement benefit is not ta'able. n the case of Atty. Zialcita! he rendered go$ernment ser$ice from ;arch 13! 1972 u% to February 10! 199. he ne't day! or on February 17! 199! he reached the com%ulsory retirement age of 70 years. ?%on his com%ulsory retirement! he is entitled to the commutation of his accumulated lea$e credits to its money $alue. >ithin the %ur$iew of the abo$ementioned %ro$isions of the 8@"! com%ulsory retirement may be considered as a cause beyond the control of the said official or employee. "onseuently! the amount that he recei$ed by way of commutation of his accumulated lea$e credits as a result of his com%ulsory retirement! or his terminal lea$e %ay! fags within the enumerated e'clusions from gross income and is therefore not sub&ect to ta'. he terminal lea$e %ay of Atty. Zialcita may li)ewise be $iewed as a retirement gratuity recei$ed by go$ernment officials and em%loyees which is also another e'clusion from gross income as %ro$ided for in +ection 2/b6! <f6 of the 8@". A gratuity is that %aid to the beneficiary for %ast ser$ices rendered %urely out of generosity of the gi$er or grantor. t is a mere bounty gi$en by the go$ernment in consideration or in recognition of meritorious ser$ices and s%rings from the a%%reciation and graciousness of the go$ernment. >hen a go$ernment em%loyee chooses to go to wor) rather than absent himself and consume his lea$e credits! there is no doubt that the go$ernment is thereby benefited by the em%loyees uninterru%ted and continuous ser$ice. t is in cogniCance of this fact that laws were %assed entitling retiring go$ernment em%loyees! among others! to the commutation of their accumulated lea$e credits. he commutation of accumulated lea$e credits may thus be considered a retirement gratuity! within the im%ort of +ection 2/b6! <f6 of the 8@"! since it is gi$en only u%on retirement and in consideration of the retirees meritorious ser$ices.