BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 3, 1977
Full text
October 3, 1977 Atty. Pedro M. Joven 744 Marques de Comillas Manila S i r : In reply to your letter dated August 30, 1977, I have the honor to inform you that the per diems and reasonable allowances that a member of Sangguniang Bayan collects for attending Sanggunian sessions are not taxable income. This is so since by the collection by said Sanggunian member, on reimbursement basis, of per diems and allowances in conformity with Section 3 of Presidential Decree No. 826, no additional income or benefit actually inures to him considering that what takes place in the process is just a repayment of whatever expenses he incurs in attending sessions, which expenses he pays in advance out of his own money. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8
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