OFFICIAL LETTER NO. 5922/TCT-TNCN DATED 30 DECEMBER 2014 OF GDT IN GUIDANCE OF PIT FOR HOUSE RENTALS
According to official letter No. 5922/TCT-TNCN:
In case, the company uses employees paying instead of the house rentals for employees (beside there are not any incomes, without evidence to calculate 15 % of total taxable income excluding house rentals), the house rentals paying instead of employees included in taxable income of the company in compliance with the actual payments instead of.
The determination of house rentals from taxpayers paying on behalf included in PIT taxable income and determined with PIT declaration period of salary, wage.
