Guidance on personal income tax for working trip allowances, telephone charges.

Guidance on personal income tax for working trip allowances, telephone charges.

  • Regarding travel allowances: In cases where travel expenses, such as airfare, accommodation, taxi and meal expenses, are calculated as deductible expenses, Being subject to enterprise 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 deductible income when determining Income subject to personal income tax.

 

  • Paying for personal expenses: In case of payment of personal expenses to individuals, if the conditions of entitlement and the level of entitlement are specified in one of the following documents: Labor contract; Collective labor agreement; Financial regulations of the company, corporation, group; The reward regime prescribed by the chairman of the Managing Board, the general director or the director according to the financial regulation of the company and the corporation shall be included in the deductible expenses when determining the income subject to enterprise income tax. Pay for personal income is deductible when determining income subject to PIT. In cases where the units paying the telephone charges to laborers are higher than the prescribed package expenditures, the expenditures higher than the prescribed package expenditures must be accounted into the PIT-liable income.