First Amendment to the Rules and Regulations Implementing the Provisions Relative to the Subic Special Economic and Freeport Zone and the Subic Bay Metropolitan Authority Under R.A. No. 7227

May 18, 1972 BIR RULING NO. 016-72 Lawyer's expenses for tuition, travel, board and lodging are deductible from gross income . This refers to your letter dated February 7, 1972 requesting opinion on the deductibility of a lawyer's expenses for tuition, travel, board and lodging, incurred while attending the continuing legal education seminars and Institute of the U.P. Law Center in the furtherance of his professional knowledge and competence. In reply, I have the honor to inform you that the aforementioned expenses are deductible from the gross income of the lawyer attending said legal education seminars. "Deductions are allowed for education expenses if the education maintains or improves skill required by the taxpayer in his present employment, trade, business or profession." (34 Am. Jur. Ed. p. 395) "A practicing lawyer may generally deduct the expenses of any further legal education on the grounds that it maintains or improves required skills." (Ibid., p. 396) However, to be allowable as deduction, said expenses must be sustantiated by satisfactory evidence. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue