Personal income tax (PIT) policy for working mission expenses. Regarding the working-trip allowances.

Personal income tax (PIT) policy for working mission expenses. Regarding the working-trip allowances.

In cases where the working-trip allowances of individuals going to work strictly according to the financial regulations or internal regulations of the companies shall be included into deductible expenses when determining their incomes. To pay corporate income tax according to the provisions of the Enterprise Income Tax Law and the documents guiding the current Enterprise Income Tax Law, these working-trip payments shall be the income amounts subtracted upon determination of incomes.

Oficial Letter No. 5023 / TCT-TNCN on personal income tax (PIT) policy for working mission expenses.

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