Uni 30-11-2017 - Guidance on PIT for business trip and mobile phone charge

Official letter 5023/TCT-TNCN dated 30 Oct 2017 guiding PIT policy about business trip and mobile phone charge for individuals as follows:

-          For business trip: In case, the payment of business trip of individuals going on business in accordance with financial rules or internal rules of the company included in deductible expense when determining CIT, the business trip payments are excluded from PIT taxable income.

-          For mobile phone charge: In case, the mobile phone payments for individuals are stated one of the files: labor contract; collective labor agreement; the financial rules of the company, corporation, bonus rules of Chairman of management council, General Director, Director regulated in the company’s, corporation’s financial rules, they are excluded from PIT taxable income.

-          In case, the company pays business trips, mobile phone charge to employees higher than the regulated payments, the higher amounts must be computed PIT.

Download!