A Filipino colleague of mine has been paying tax on his salary for a few years now. He earns less than 20k per month. I had a friend a while back who was teaching part-time, I can't remember exactly how much he was earning but I'm pretty sure it was less than 20k per month. He told me that because he earned under a certain amount per month he was exempted from paying any tax. Is this true? and if so what is the maximum salary before tax? It would be nice to help out a friend, I imagine if he is tax exempt he would be entitled to a handsome rebate by now. Thanks for any help clarifying this matter.