Section 23April 9, 1990, Sec./Art. 23

Exemption of Pension from Income Tax, Attachment, Levy, Garnishment. – Any pension granted a beneficiary under this Act shall not, wholly or partly, to 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.