OFFICIAL LETTER NO. 8738/BTC-TCT DATED 29 JUNE 2015 OF MOF IN GUIDANCE OF CIT FOR BENEFITS FOR EMPLOYEES
According to official letter No. 8738/BTC-TCT:
All enterprises are allowed to include in deductible expense for benefits paying directly to employees if there are full invoices, documents and total payment is not more one monthly average actual salary of a tax year.