v. Should be properly validated by sufficient verification.

The authority receipts or solicitations

or bills or articulations of

accounts should be for the sake of citizen asserting the allowance;

vi. The proper measure of retaining charge, if relevant, ought to have been retained in this
manner and paid

to the BIR.

Roof on deductible diversion, entertainment and amusement costs

1. Deals of products or properties – One-half percent (0.50%) of net deals (gross deals less
deals

returns/remittances and deals rebate)

2. Offer of administrations, including activity of calling and use or rent of property – One
percent

(1%) of net income (gross income less limits)

vii. EAR cost incorporates portrayal cost Or potentially rental cost identifying with amusement

offices.
1. Portrayal cost – will allude to costs brought about by a citizen regarding

the direct of his exchange, business, or exercise of calling in engaging, giving

entertainment and amusement to, or meeting with, a guest(s) at an eating place, spot of

entertainment, country club, theater, show, play, game or other comparative spots.

Portrayal cost prohibits fixed remittances considered as standard remuneration of

workers which are dependent upon the noteworthy retention charge.