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1. must be ordinary & necessary
2. must be incurred in trade or business carried on by
taxpayer
3. substantiated by proof
4. reasonable
5. paid or incurred during the taxable year
6. must not be against public policy, public moral, law
7. If subject to withholding tax, proof of payment
must be shown to BIR
BILT-BaDD-CPR
1. Compensation for personal services
2. Travelling Expenses
3. Representation & Entertainment Expenses
4. Advertising and Promotional Expenses
5. Rent Expenses
6. Cost os Materials and Supplies
7. Repairs