REVENUE MEMORANDUM CIRCULAR NO. 58-2014 issued on July 22, 2014 publishes the full text of Supreme Court En Banc Resolution dated June 25, 2014 on the withholding of tax from the Special Allowance for the Judiciary (SAJ) of officials and employees, as well as the withholding of the corresponding taxes from the following:

1. The monthly SAJ of incumbent justices, judges, and judiciary officials with the equivalent rank of a Court of Appeals justice or Regional Trial Court judge;
2. The monthly special allowance in an amount equivalent to the SAJ being received by judiciary officials not included in item a; and
3. The additional allowance from the surplus of the SAJ Fund that may be authorized to be given to judiciary officials and employees who are not direct beneficiaries under Republic Act No. 9227.