In case of redundancy, an additional proof should be provided such as but not limited

to the new staffing pattern, feasibility studies/proposal, on the viability of the newly
created positions, job description and the approval by the management of the
restructuring.
Except form the above lists, the BIR may still require additional requirements to prove
entitlement to tax exemption under the prevailing circumstances.

Since the legality of the termination from DOLE are not required under the
above mentioned RMO, the employer bears the burden of proof that the
separation was beyond the control of the official or employee and that the
separation benefit wasn’t subjected in withholding tax on compensation. In case
of illegality of termination or the cause of the termination are not listed on the
above mentioned NIRC and was found during BIR audit, there will be
assessment for deficiency corporate income tax and withholding tax on
compensation, including interest and surcharges. Tax exemption
example
State and local governments provide tax exemptions to businesses to boost
the local economy. A business may be exempted from local property taxes if it
moves its operations to a particular geographic area. In Massachusetts, the
state government provides a sales tax exemption to many telecommunication
companies that provide internet access, cable television, and public
broadcasts of television and radio. A lot of states and cities also provide tax
holidays in which consumers can buy goods without paying local and state
sales taxes.