BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 3, 1967
Full text
March 3, 1967 Miss Rosita N. Gnilo National Marketing Corporation Muelle de la Industria Manila M a d a m : This refers to your letter dated February 15, 1967 requesting information as to whether or not money received by an employee for the purchase of uniforms for office wear shall be included in his income tax return. In reply thereto, I have the honor to inform you that the fact that the recipient of the allowance for office uniforms is an employee of the payor is a strong indication that the payment thereof is intended as an additional compensation for services and therefore taxable. Hence, the amount in question should be properly reflected in the recipient's income tax return. LexLib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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