I am a xxxxxxx, Field Auditor of a Micro-finance Company for 5 years. We always went out of town for branch audit and got per diem. We are given X amount per diem for meals and lodging expenses and if we can save some out of this, that has always been fine, that was the joy of per diem. We were not asked to return the unused part of the Per Diem.
Recently, we were obliged by the new Accounting Manager to provide for an Official Receipts on how we consumed the total X amount of Per Diem. As a result, all of our liquidation for our last Audit Engagement was put on hold. And the total Cash Advance might be due and demandable from us if we cannot provide a receipts for our total Per Diem.
We would like to know if there is a BIR ruling which requires that Per Diem should be supported with Official Receipts?
Hope you could give us advice immediately.