For personal income tax purposes, no tax is levied on special allowances intended to cover the costs inherent to the assignment or employment incurred by employees insofar as they are duly justified and evidenced by invoices and other relevant documents (Personal Income Tax and Corporate Income Tax Code, Art 38-6).
This means that no tax is levied in reimbursing such travel expenses incurred by the employee, including flight tickets, accommodation, meals, etc.
Public Ruling 2/90 tolerates
Web page updated on 17 Mar 2025 15:33
