Whether Clothing Allowance Granted to Government Employees is Taxable
BIR Ruling No. 059-94 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 11, 1994
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February 11, 1994 BIR RULING NO. 059-94 28 55-89 059-94 Bukig National Agricultural and Technical School Bukig, Aparri, Cagayan Attention: Ms . Ester U . Ebuen Administrative Officer II Gentlemen : This refers to your letter dated May 22, 1993 requesting information as to whether Clothing Allowance granted to government employees is taxable or not. In reply, please be informed that since uniforms given to government employees are officially prescribed for easy identification and security reasons, the same are, therefore, not considered income/wages subject to withholding tax. Consequently, even if cash is doled out to the employees to buy the prescribed uniform, the same is still not subject to tax. cdta Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue
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