Expense Report Template

What's Included

A structured employee expense report for reimbursement requests:

• Expense date and description
• Category codes (transportation, meals, accommodation, supplies, professional fees, miscellaneous)
• Amount and currency
• VAT-inclusive and VAT amount (for input VAT claiming)
• Receipt/invoice number for each line item
• Attachment checklist (BIR-registered receipt required? Y/N)
• Subtotal per category
• Grand total
• Employee signature
• Manager/approver sign-off
• Finance approval and reimbursement date

Why This Template Matters for BIR Compliance

For your company to claim an expense as a deductible expense in your income tax return, it must be:

1. Supported by a BIR-registered receipt or invoice (not an acknowledgment receipt or unofficial handwritten receipt)
2. Ordinary and necessary to the business
3. Actually paid or incurred during the taxable year

This template includes a column to flag whether each expense item has a valid BIR-registered supporting document, so Finance can identify non-deductible items before closing the books.

Reimbursable vs. Accountable Plan

Accountable plan (preferred): Employee submits receipts, company reimburses only verified amounts. No income tax consequence for the employee.

Non-accountable plan: Company gives a fixed allowance regardless of actual expenses. Excess over actual expenses is treated as additional taxable compensation.

Use this expense report template under an accountable plan to keep employee allowances non-taxable and deductible for the company.

Common Expense Categories

Code	Category	BIR Receipt Required?
TR	Transportation (Grab, taxi, toll)	Yes (Grab receipt is acceptable)
ML	Meals and entertainment	Yes — with list of attendees
AC	Accommodation	Yes
SP	Supplies and materials	Yes
CM	Communications	Yes
MS	Miscellaneous	Yes

How to Use

1. Employees complete the form immediately after incurring expenses — don't batch expenses from memory weeks later.
2. Attach original receipts in the order they appear on the form.
3. Submit within 30 days of the expense or per company policy.
4. Finance verifies BIR-compliance of each receipt before reimbursing.
5. File approved reports with attached receipts in your accounting records.