BIR Ruling No. 089-83
BIR Ruling No. 089-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 23, 1983
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May 23, 1983 BIR RULING NO. 089-83 Gentlemen : In reply to your letter October 13, 1982, I have the honor to inform you that under the present modified gross income taxation as embodied under Batas Pambansa Blg. 135 and its implementing regulations, reimbursable transportation and representation allowances paid by the Metro Manila Commission to its Attorneys and Chiefs of Divisions who make an accounting or liquidation that said allowance were actually spent in the performance of their official duties are not wages and, therefore, exempt from the withholding tax. (Sec. 8, Revenue Regulations No. 1-82 dated March 18, 1982) cdtech Very truly yours, (SGD.) ROMULO M. VILLA Acting Commissioner Bureau of Internal Revenue
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