Professional Documents
Culture Documents
Copyright 2015
Officer:
Rank-and-File
P300.00/day
Rank-and-file:
that MCC believes that these allowances are meant not only to promote the efficiency
and well being, as well as the safety of its employees, but are also necessary to enable
these employees to come to work on time without any untoward incident taking into
account the lateness of the hour and the prevailing security situation in the country;
that in the conduct of its card business, it is necessary for MCC to promote and
maintain good relations with merchants and retail establishments relative to its card
acquiring business; that accordingly, MCC sends its employees to regularly visit
merchants in different parts of Metro Manila or the country, to check whether the
Point-of-Sale terminal/equipment they are using are in top condition, and to handle
other concerns; that MCC likewise attends to the needs of the direct sales
agencies/agents who promote its card products; that the employees assigned to
conduct fieldwork for purposes of discharging their function are entitled to a meal
allowance on fieldwork of P100/day or P110.00/day within and outside of Metro
Manila, respectively; and that the employees who are sent to locations beyond Metro
Manila for purposes of carrying the business operations of MCC are entitled to an
Outstation or Out-of-Town Allowance as follows:
ACIDSc
i)
Rank-and-File:
Daily local allowance of P300.00 given when the employee is assigned outside of
Metro Manila
Daily foreign allowance of USD50.00 for Europe and Japan; USD40.00 for the USA
and Asian countries
ii)
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Officers:
President
AVP up
Managers
P1,000.00/day
P800.00/day
P600.00/day
Foreign
President
FVP
VP
AVP
Managers
Trip
USD120-150/day
USD95-105/day
USD90-100/day
USD75-85/day
USD65-75/day
xxx
xxx
Corollarily, Section 2.78.1 (A) (6) (b) of Revenue Regulations No. 8-2000
provides that
"(6) Fixed or variable transportation, representation and other
allowances.
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xxx
xxx
(b)
(ii)
The above-cited ruling was later reiterated in BIR Ruling No. DA-023-06 dated
January 27, 2006, where it was held that
"If the Outstation Allowance is clearly required by the nature of or
necessary to the trade or business of the employer, the grant of such Outstation
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Allowance is not subject to the fringe benefits tax prescribed in Section 33(A) of
the said Code. Consequently, the Outstation Allowance, not being part of the
compensation income of the employee, is not subject to income tax and
consequently to withholding tax. By the same token, the Outstation Allowance
which may be incurred or expected to be incurred by the aforesaid employee in
the performance of his duties cannot be considered as part of compensation
subject to withholding tax even if the employee fails to account/liquidate the
same considering that said expense is pre-computed on a daily basis and is paid
to an employee while he is on an assignment or duty."
HDTcEI
Copyright 2015