BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 17, 1975
Full text
April 17, 1975 Mr. Amador Buenaseda 103 F. Aguilar, Balintawak Caloocan City S i r : In reply to your letter dated April 2, 1975, I have the honor to inform you that the "per diems" you are receiving as guest instructor in military police schools form part of your gross income; hence, the same should be declared in your income tax return. If you are not considered an employee of the military police school, your expenses for travel, meals etc. incurred by you as guest instructor may be claimed as deduction from your gross income. Expenses for board and lodging may also be claimed as deduction if you go out of town, since these are necessary expenses to generate your income. cdti Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5
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