Uni 04-04-2016 - Guidance on PIT for business trips, telephone charge

According to official letter 1166/TCT-TNCN:

-          For business trips: Where the payment is per diem as airfare, accommodation costs, taxi fares and meals of individuals working trips are included in deductible expense when determining CIT, the payment of business expenses are deductible expenses determining taxable income personal income.

-          For telephone charge: Where the telephone charge for individuals if specified conditions are entitled to enjoy and rate in one of the following documents: The labor contract; Collective labor agreements; Financial Regulations of the Company, the Corporation, the Corporation; reward regulation ruled by the Chairman Board of Directors, CEO, Director under the financial regulations of the Company, the Corporation,  shall be included in deductible expenses when determining the taxable income,  telephone charge for personal is deducted when determining PIT taxable income. Where the telephone charge to spend money for higher labor regulations, the expenses are higher than the expenditures required to exchange expenses charged to PIT income taxable.