Treatment of Fixed or Variable Transportation, Representation/Entertainment and Other Allowances under Sec. 2(c) of Revenue Regulations No. 6-82

May 31, 1983 REVENUE MEMORANDUM CIRCULAR NO. 16-83 SUBJECT : Treatment of Fixed or Variable Transportation, Representation/Entertainment and Other Allowances under Sec. 2(c) of Revenue Regulations No. 6-82 TO : All Internal Revenue Officers and Others Concerned In order to implement effectively Section 28(b) of the Tax Code, as amended, fixed or variable transportation, representation/entertainment and other allowances, which are given to a public officer or employee, or officer or employee of a private entity, shall be treated as compensation income, subject to withholding as prescribed in Sec. 2(c) of Revenue Regulations 6-82. acd Consequently, any ruling, circular or order, or part thereof, which is contrary to or inconsistent with the above stated treatment, is hereby deemed superseded. All Internal Revenue Officers are hereby enjoined to give this Circular the widest publicity possible. aisa dc (SGD.) RUBEN B. ANCHETA Commissioner of Internal Revenue TAN: A5239-V1139-A-9