A.I. Powered: Philippine Bar Reviewer

Question

Question:

John is a self-employed graphic designer in the Philippines. He incurred various business-related expenses throughout the year which he believes are deductible from his gross income. Determine whether John is eligible to claim itemized deductions under Sections 34 and 36 of the Philippine tax laws based on the following scenarios:

1. John purchased a new computer worth PHP 50,000 exclusively for his graphic design business.
2. John attended a design conference in Manila and incurred travel expenses amounting to PHP 20,000, including airfare, accommodations, and meals.
3. John paid a consultant PHP 10,000 to provide him with advice on improving his graphic design skills.
4. John donated PHP 5,000 to a registered charity organization.

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Answer