Travelling Expenses of Persons Going Aboard are Allowable as Deduction for Income Tax Purposes Only

March 18, 1972 BIR RULING NO. 009-72 Travelling expenses of persons going aboard are allowable as deduction for income tax purposes only . Sir: This refers to your letter dated August 4, 1971 requesting information as to whether the traveling expenses of your daughter and her two small children incurred sometime in October, 1969, in going to Louisville, Kentucky, then to San Francisco, California, U.S.A., to seek employment are deductible in her Philippine income tax return for the year 1971. You also requested information whether the travelling expenses to be incurred by your daughter and her children when they finally return to the Philippines are also deductible for income tax purposes. In reply thereto, I have the honor to inform you that the travelling expenses incurred by your daughter and her children in going to the United States are allowable as deductions for income tax purposes only during the year the travelling expenses were incurred. (Sec. 30(a), Tax Code). As the expenses were incurred in 1969, they cannot be allowed as deduction in the 1971 income tax return of your daughter. However, the travelling expenses of your daughter and her children to be incurred in returning to the Philippines are not deductible. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue NOTE: The above ruling appears to apply to Filipinos abroad who do not qualify as "non-resident" citizens . Under Presidential Degree No . 69, non-resident Filipino citizens are taxed on their gross income abroad .