10% Withholding Tax — Fixed Monthly Transportation and Representation Allowance
BIR Ruling No. 077-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 17, 1980
Full text
June 17, 1980 BIR RULING NO. 077-80 Philippine Tobacco Administration Diliman, Quezon City Attention: Mr . Federico C . de Guzman Chief Corporate Accountant Gentlemen : In reply to your letters dated October 26, 1979 and December 14, 1979, I have the honor to inform you that the fixed monthly transportation and representation allowance of P1,250.00 which is being paid to each of the members of the Board of Directors of the Philippine Tobacco Administration is subject to the 10% withholding tax under Section 1(j) of Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79 both implementing Presidential Decree No. 1351. cdt Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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