Uni 26-04-2021 - Tax policy on PIT, CIT for business trip costs

Official Letter No. 10858 / CTHN-TTHT on CIT and PIT on travel expenses as follows:

If the Company pays the allowances for the staff assigned to work in accordance with the company's financial regulations or internal regulations, this expense will be included in deductible expenses when calculating CIT. and not included in income subject to PIT of business travelers.