RA 6948 Section 23

Exemption of Pension from Income Tax, Attachment, Levy, Garnishment.

Section 23

SEC. 23. Exemption of Pension from Income Tax, Attachment, Levy, Garnishment. - Any pension granted a beneficiary under this Act shall not, wholly or partly, be subject to income tax, attachment, execution, forfeiture, or retention under any legal or equitable proceedings, either while in the possession of the Philippine Veterans Affairs Office or any of its officers, while in transit, or already in the hands of the beneficiary, nor shall any lien of any kind or under any consideration be imposed thereon.

Read the full instrument → · Open the chapter this section belongs to: Title II →

Other provisions in Title II

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationRA 6948 Section 23 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

Continue your research

RA 6948, full textChapter navigation and full text, so you can read this section in contextPhilippines legislation Philippine Laws by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Title II — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections