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We also recommend that if claims are made about products or services, that clients keep all substantiating materials in a readily accessible location so that substantiation notices are easily responded to, in light of the 21 day time period.
Napakaunfair na masabing nandadaya na hindi mo naman sinasubstantiate (It's so unfair to accuse someone of cheating without substantiating your claim), Robredo said in a press briefing on Tuesday.
Under current law, taxpayers must document their contributions (and other deductions) because they shoulder the burden of proof (and have access to the records -- if any -- substantiating their claims).
CPAs should be prepared to defend them as reasonable with some form of substantiating evidence, and to have available documentation for significant expenses incurred since the disaster.
Thus, the existing technical documentation should be the starting point for substantiating the standards of the new final regulations; any gaps can be filled in or clarifications provided by credit-specific documentation.
The best-case scenario for substantiating the recipient's tax treatment (allocation) of damages is when there exists a final judgment (by a court or arbitration panel) or settlement agreement that clearly indicates what the damages are for.
In lieu of substantiating the actual amount of a driver's deductible transportation expenses, an amount is deemed substantiated equal to the number of miles traveled multiplied by the business standard mileage rate.
private offerings by reviewing, structuring, and substantiating
Taxpayers are required to maintain books and records in accordance with the prescribed rules and regulations and to bear the burden of proving and substantiating claims.
In particular, INTEGRAL demanded that IAS produce evidence substantiating the allegations it made against INTEGRAL and its subsidiaries.
274-5T(c)(2)(iii) requires substantiating documentary evidence for any expenditure for lodging and any expenditure of $75 or greater.