Are christmas gifts for employees tax deductible
P Entertainment Expenses O Fines: Imposed by court, or under law of Commonwealth, State, Territory of foreign country (s26-5).
P Must transport bulky equipment (e.g.
Deductible only to the extent that home or study is used as a place of business.Boundary system is where the employees do not receive fixed wages, but retain only those sums in excess of the boundary or fee they pay to the owners or operators of their vehicles.P Interest: Allowed if money borrowed for work-related purposes or to finance income earning assets.The payment may be demanded by the employee upon the cessation of employment.Employees excluded from coverage of 13th month pay law.All nyu discount tickets broadway other taxpayers must apportion claim over the period of service P Professional Association Fees P Professional Library (books, CDs, videos etc New books: Full claim if cost 300 or less top nobel peace prize winners (includes a set if total cost is 300 or less).
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Employees who resigned or were separated during the calendar year shall be entitled to 13th month pay in proportion to the length of time he worked during the year, provided it is at least one month.
Amount of 13th Month Pay.
851 ( otherwise known as, thirteenth Month Pay Law as amended by Memorandum Order.
P Self-education costs: Claims for fees, books, travel (see below) and equipment etc.
P Photographs (performing arts Cost of maintaining portfolio P Cost of preparing portfolio O Practising Certificate: Applies to professional employees.Occupancy Expenses: For example, rent, insurance, rates and land tax.Reasonable claims of up to 150 do not need to be substantiated.P New books: Depreciation if cost over 300 (includes a set if total cost is more than 300).O If actually working before leaving home (e.g.Christmas bonus, mid-year bonus, cash bonuses and other payments amounting to not less than 1/12 of the basic salary are treated as equivalent of 13th month pay; Household helpers and persons in the personal service of another; and.
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