You have submitted an FOI request
Date: Jan. 19, 2022, 12:10 a.m.
Your request is already in review
Your request was denied
Date: 2022-01-20 13:30:18.000000
How was your request?
Published by Bureau of Internal Revenue(BIR) on Jan. 19, 2022.
Requested from BIR by W. Silvestre at 12:10 AM on
Jan. 19, 2022.
Purpose: Clarification on Withheld Income Taxes by employer
Date of Coverage: 11/19/2019 - 12/31/2021
Tracking no: #BIR-667061943570
Hi! I am working as a service engineer for a company offering services on equipment, local and international. We are given "per diem" to cover meal expenses on the job. The amount varies by location through an internal global evaluation of prices by the company. I would like to ask for clarification on the Income-tax laws if these are supposed to be tax-exempt considering they are not "income" but are spent and are required by the nature of the trade.
January 20, 2022 Dear Nikko Salcedo, Greetings! This refers to your request for clarification on variable Meal Expense (given in cash) for service travels (local and International. In reply, please be informed that your request is one for a legal opinion which only the Commissioner of Internal Revenue can issue in accordance with the guidelines set forth under Revenue Memorandum Order No. 9-2014 which you can download from our website www.bir.gov.ph>revenue issuances>revenue memorandum orders. Please observe the guidelines as provided in the said Order and we shall gladly assist you once we received your request. Thank you. Respectfully, Chief, Law & Legislative Division Decision Maker FOI Officer