Post Conference Programs

Bring Back the Hands of Time Heritage Tour

-----------------------
La Union, Vigan
and Baguio


Inclusions

  • Deluxe round trip bus transport
  • Beachside room accommodations
  • Beachside dining
  • Orientation program in Baguio and Vigan
  • Visit heritage homes built in the early 1900’s
  • Experience authentic Ilocano delicacies
  • Shop for souvenirs at the Mines View Park quaint stores
  • Visit Camp John Hay, the Military Academy
  • Enjoy Baguio ‘s healthy cuisine
  • Exclusive deluxe transport van while touring.
  • Visit St. Louis Medical Center in Baguio
  • Breakfasts and one dinner
  • $150 fee or participants and $200 for companions
  • Leave for La Union at noontime Sundays
  • Reservation and prepayment is required

Tax Deductibility of Travel Expense

(Excerpts from IRS Publication 463 on Travel and Entertainment - 2014)

Conventions held outside North America. In order to be able to deduct expenses for attending a convention or meetings outside the North American area, the program must be directly related to your business or profession and reasonable to hold the meeting outside North America.    

The following expenses may be tax deductible:

  • Conference and membership registration fees
  • 50 percent of the cost of meals
  • Airline tickets
  • Hotel accommodations during the conference
  • Taxi fares or other transportation to the airport and hotel
  • Cleaning and laundry expenses
  • Tips on eligible expenses during the conference

For travel in areas outside the continental U.S., you can use federal per diem rates (OCONUS) that are published monthly by the government. The foreign per diem rates are also available on the Internet from the State Department. A copy of the table is reprinted below.

If business travel is combined with personal activities

Time spent for personal purposes. If you spend part of your time in a foreign country engaging in personal activities, you may have to allocate your travel expenses in proportion to the number of days you spent on nonbusiness activities during your trip, unless you meet one of the following conditions:

  • Less than one week outside the US. You were outside the U.S. for a week or less, combining business and personal activities (a week is seven consecutive days - not counting the day you leave the U.S., but counting the day you return to the U.S.).
  • Less than 25 percent of times on personal activities .You were outside the U.S. for more than a week, but you spent less than 25 percent of the total time you were in a foreign country on personal activities (counting both the day your trip began and the day it ended).
  • Vacation was not a consideration. You can establish that a personal vacation was not a major consideration.

If you meet one or more of these conditions, your trip is considered to be entirely for business. This means you can deduct all of your business-related travel expenses.

2014 - 15 Per Diem Rates for Travel Expenses Set by IRS

Foreign Per Diem Rates in U.S. Dollars
Country: PHILIPPINES
Publication Date: 03/01/2015

Country
Name

Post
Name

Season
Begin

Season
End

Maximum
Lodging
Rate

M & IE
Rate

Maximum
Per Diem
Rate

Footnote

Effective
Date

PHILIPPINES

Cebu

01/01

12/31

109

73

182

N/A

12/01/2000

PHILIPPINES

Davao City

01/01

12/31

81

71

152

N/A

12/01/2000

PHILIPPINES

Manila

01/01

12/31

179

121

300

View

02/01/2015

PHILIPPINES

Other

01/01

12/31

103

85

188

N/A

07/01/2007

              The IRS has announced the special per diem rates for 2014-15 that taxpayers can use for substantiating the
              amount of ordinary and necessary business expenses incurred while traveling away from home. The new per
              diem rates will go into effect on Oct. 1, 2014.

              Please consult your accountant or refer to IRS Publication 463 Travel, Entertainment, Gift, and Car Expenses
              for further information.