Array
(
    [results] => Array
        (
            [0] => Array
                (
                    [ArticleID] => 1429916
                    [Title] => Manny should refuse tax exemption
                    [Summary] => 
Senator Koko Pimentel must be in love with Manny Pacquiao.

                    [DatePublished] => 2015-03-04 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1382205
                    [AuthorName] => Jerry Tundag
                    [SectionName] => Freeman Opinion
                    [SectionUrl] => opinion
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 1424503
                    [Title] => Bank employees  welcome tax exemption law
                    [Summary] => 
The National Union of Bank Employees (NUBE) has hailed President Benigno S. Aquino III’s signing into law a measure raising the ceiling on tax exemption on bonuses from P30,000 to P82,000. NUBE National president Jose P. Umali Jr. thanked the President for “heeding the workers’ plea for higher take home pay which will now be made possible with this latest measure.”

                    [DatePublished] => 2015-02-17 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Banking
                    [SectionUrl] => banking
                    [URL] => 
                )

            [2] => Array
                (
                    [ArticleID] => 1423164
                    [Title] => Noy signs into law higher tax exemption cap on bonuses
                    [Summary] => 
President Aquino has signed into law the bill granting higher tax exemption for Christmas bonus and other benefits.

                    [DatePublished] => 2015-02-13 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804901
                    [AuthorName] => Aurea Calica
                    [SectionName] => Headlines
                    [SectionUrl] => headlines
                    [URL] => http://media.philstar.com/images/the-philippine-star/nation/20150213/tax-income-return-cuts.jpg
                )

            [3] => Array
                (
                    [ArticleID] => 1407444
                    [Title] => Minimum wage earners get tax break
                    [Summary] => 
Minimum wage earners will enjoy a P10,000 tax exemption from the Bureau of Internal Revenue (BIR) starting Jan. 1 so they can have more money to spend for other purposes, Malacañang announced yesterday.

                    [DatePublished] => 2014-12-29 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Headlines
                    [SectionUrl] => headlines
                    [URL] => http://media.philstar.com/images/the-philippine-star/headlines/20141229/tax-rate.jpg
                )

            [4] => Array
                (
                    [ArticleID] => 1379840
                    [Title] => RMO No. 34-2014: An interim clarification?
                    [Summary] => 
The grant of tax exemptions to non-stock, non-profit corporations and associations under Section 30 of the Tax Code was summed up by the Supreme Court in one case as quid pro quo.

                    [DatePublished] => 2014-10-14 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1332361
                    [AuthorName] => Garizaldy H. Anteola
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [5] => Array
                (
                    [ArticleID] => 1373521
                    [Title] => Airline tickets to include terminal fees
                    [Summary] => 
Manila International Airport Authority (MIAA) is set to implement the integration of the P550.00 terminal fee or passenger service charge (PSC) into the price of airline tickets effective Oct. 1.

                    [DatePublished] => 2014-09-27 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1725462
                    [AuthorName] => Rudy Santos
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 1359076
                    [Title] => GPPs spared
                    [Summary] => 
Taxes are the lifeblood of a nation.

                    [DatePublished] => 2014-08-19 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1528995
                    [AuthorName] => Monica D. Calimbas
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [7] => Array
                (
                    [ArticleID] => 1356654
                    [Title] => Private trucks no longer required to apply for franchise exemption
                    [Summary] => 
Land Transportation and Franchising Regulatory Board chairman Winston Ginez told a congressional hearing on the port and traffic congestion yesterday that the LTFRB has withdrawn its circular requiring “not for hire” trucks to apply for exemption from franchising.

                    [DatePublished] => 2014-08-12 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1805432
                    [AuthorName] => Paolo Romero
                    [SectionName] => Headlines
                    [SectionUrl] => headlines
                    [URL] => 
                )

            [8] => Array
                (
                    [ArticleID] => 1321415
                    [Title] => NWPC eases rules on wage orders exemption
                    [Summary] => 
The National Wages and Productivity Commission (NWPC) has relaxed the rules on exemption from wage adjustments and cost-of-living allowances in calamity-hit areas.

                    [DatePublished] => 2014-05-10 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804896
                    [AuthorName] => Sheila Crisostomo
                    [SectionName] => Headlines
                    [SectionUrl] => headlines
                    [URL] => 
                )

            [9] => Array
                (
                    [ArticleID] => 1314521
                    [Title] => Bir Ruling No. Itad 018-14: ADB Filipino employees not exempt from payment of income taxes
                    [Summary] => 
It has been a long standing principle in Philippine tax law that exemptions are strictly construed against the taxpayer.

                    [DatePublished] => 2014-04-22 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1439789
                    [AuthorName] => Katrina Elena D.F. Guerrero
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

        )

)

EXEMPTION

Array
(
    [results] => Array
        (
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                (
                    [ArticleID] => 1429916
                    [Title] => Manny should refuse tax exemption
                    [Summary] => 
Senator Koko Pimentel must be in love with Manny Pacquiao.

                    [DatePublished] => 2015-03-04 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1382205
                    [AuthorName] => Jerry Tundag
                    [SectionName] => Freeman Opinion
                    [SectionUrl] => opinion
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 1424503
                    [Title] => Bank employees  welcome tax exemption law
                    [Summary] => 
The National Union of Bank Employees (NUBE) has hailed President Benigno S. Aquino III’s signing into law a measure raising the ceiling on tax exemption on bonuses from P30,000 to P82,000. NUBE National president Jose P. Umali Jr. thanked the President for “heeding the workers’ plea for higher take home pay which will now be made possible with this latest measure.”

                    [DatePublished] => 2015-02-17 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Banking
                    [SectionUrl] => banking
                    [URL] => 
                )

            [2] => Array
                (
                    [ArticleID] => 1423164
                    [Title] => Noy signs into law higher tax exemption cap on bonuses
                    [Summary] => 
President Aquino has signed into law the bill granting higher tax exemption for Christmas bonus and other benefits.

                    [DatePublished] => 2015-02-13 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804901
                    [AuthorName] => Aurea Calica
                    [SectionName] => Headlines
                    [SectionUrl] => headlines
                    [URL] => http://media.philstar.com/images/the-philippine-star/nation/20150213/tax-income-return-cuts.jpg
                )

            [3] => Array
                (
                    [ArticleID] => 1407444
                    [Title] => Minimum wage earners get tax break
                    [Summary] => 
Minimum wage earners will enjoy a P10,000 tax exemption from the Bureau of Internal Revenue (BIR) starting Jan. 1 so they can have more money to spend for other purposes, Malacañang announced yesterday.

                    [DatePublished] => 2014-12-29 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Headlines
                    [SectionUrl] => headlines
                    [URL] => http://media.philstar.com/images/the-philippine-star/headlines/20141229/tax-rate.jpg
                )

            [4] => Array
                (
                    [ArticleID] => 1379840
                    [Title] => RMO No. 34-2014: An interim clarification?
                    [Summary] => 
The grant of tax exemptions to non-stock, non-profit corporations and associations under Section 30 of the Tax Code was summed up by the Supreme Court in one case as quid pro quo.

                    [DatePublished] => 2014-10-14 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1332361
                    [AuthorName] => Garizaldy H. Anteola
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [5] => Array
                (
                    [ArticleID] => 1373521
                    [Title] => Airline tickets to include terminal fees
                    [Summary] => 
Manila International Airport Authority (MIAA) is set to implement the integration of the P550.00 terminal fee or passenger service charge (PSC) into the price of airline tickets effective Oct. 1.

                    [DatePublished] => 2014-09-27 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1725462
                    [AuthorName] => Rudy Santos
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 1359076
                    [Title] => GPPs spared
                    [Summary] => 
Taxes are the lifeblood of a nation.

                    [DatePublished] => 2014-08-19 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1528995
                    [AuthorName] => Monica D. Calimbas
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

            [7] => Array
                (
                    [ArticleID] => 1356654
                    [Title] => Private trucks no longer required to apply for franchise exemption
                    [Summary] => 
Land Transportation and Franchising Regulatory Board chairman Winston Ginez told a congressional hearing on the port and traffic congestion yesterday that the LTFRB has withdrawn its circular requiring “not for hire” trucks to apply for exemption from franchising.

                    [DatePublished] => 2014-08-12 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1805432
                    [AuthorName] => Paolo Romero
                    [SectionName] => Headlines
                    [SectionUrl] => headlines
                    [URL] => 
                )

            [8] => Array
                (
                    [ArticleID] => 1321415
                    [Title] => NWPC eases rules on wage orders exemption
                    [Summary] => 
The National Wages and Productivity Commission (NWPC) has relaxed the rules on exemption from wage adjustments and cost-of-living allowances in calamity-hit areas.

                    [DatePublished] => 2014-05-10 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1804896
                    [AuthorName] => Sheila Crisostomo
                    [SectionName] => Headlines
                    [SectionUrl] => headlines
                    [URL] => 
                )

            [9] => Array
                (
                    [ArticleID] => 1314521
                    [Title] => Bir Ruling No. Itad 018-14: ADB Filipino employees not exempt from payment of income taxes
                    [Summary] => 
It has been a long standing principle in Philippine tax law that exemptions are strictly construed against the taxpayer.

                    [DatePublished] => 2014-04-22 00:00:00
                    [ColumnID] => 136078
                    [Focus] => 0
                    [AuthorID] => 1439789
                    [AuthorName] => Katrina Elena D.F. Guerrero
                    [SectionName] => Business
                    [SectionUrl] => business
                    [URL] => 
                )

        )

)

abtest