BIR Ruling No. 252-82
BIR Ruling No. 252-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 4, 1982
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October 4, 1982 BIR RULING NO. 252-82 021 164-82 252-82 Honorable Jose P. Dans, Jr. Chairman Toll Regulatory Board Philcomsen Bldg., Ortigas Avenue Pasig, Metro Manila S i r : In reply to your letter dated September 17, 1982, I have the honor to inform you that under the present modified gross income taxation as embodied under B.P. Blg. 135 and its implementing regulations, reimbursable allowances paid by the Toll Regulatory Board to its officials and employees who make an accounting or liquidation that said allowances were actually spent in the performance of their official duties are not wages and, therefore, exempt from the withholding tax. (Sec. 8, Rev. Regs. No. 1-82 dated March 18, 1982) Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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