The regulations of personal income tax on phone call and mid-shift meal allowances
On 17 September 2021, the Hanoi Tax Department explained in writing the concerns Giao Hang Tiet Kiem Company regarding personal income tax (PIT) related to phone calls and mid-shift meal allowances. In order to meeting the conditions to exempt the reimbursement of phone calls and mid-shift meals from PIT and to be deductible expense, companies shall follow range of different provisions. For phone calls, according to Clause 2.dd, Article 2 of Circular No. 111/2013/TT-BTC, the payment for phone calls are types of income from wages and remunerations that the employers paid and are excluded from PIT in some circumstances. “dd) Other benefits in cash or not in cash apart from wages paid to the taxpayer by the employer in any shape or form: dd.4) Flat expenditures on stationery, business trips, phone calls, costumes, etc. that are in excess of the limits prescribed by the State. Flat expenditures are not included in taxable income in the cases below: dd.4.2) For the employees working in ...