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Allowable Tax Campaign Expenses

Revenue Memorandum Circular No. 36-81 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Oct 28, 1981

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October 28, 1981 REVENUE MEMORANDUM CIRCULAR NO. 36-81 SUBJECT : Allowable Tax Campaign Expenses TO : All Service Chiefs, Regional Directors, Revenue District Officers and Others Concerned In order to facilitate action and ensure uniformity and objectivity in the processing of voucher claims and supporting documents pertaining to the disbursement of tax campaign funds, it is hereby directed that the following tax campaign expenses shall be allowed for payment and/or reimbursement: cd 1. Cost of streamers, posters, leaflets, film strips, movie slides, expenses for radiocast and telecast and other advertising and tax campaign materials; 2. Rentals of conference room, chairs, vehicles, sound system and office equipment that will be utilized in campaign meetings and in tax centers established or to be established; 3. Meals, snacks and merienda that may be served in tax information meetings with associations or groups of taxpayers; 4. Speakers' honoraria and incidental expenses to promote tax programs; 5. Meals and transportation of Bureau employees who are required to render overtime service during the tax campaign period. Please be guided accordingly. (SGD). RUBEN B. ANCHETA Acting Commissioner

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