Question 79: Regarding monthly phone charges paid by Employers into Employees’ salaries, how is “the applicable fixed expenditure understood to be in line with the level of determining the income subject to CIT” in accordance with law?
Pursuant to the law on PIT, the fixed expenditure for stationery, business trips, telephones, costumes etc. which is higher than the current level prescribed by the State will be defined as income related to any salary, wage and subject to PIT. However, the fixed expenditure for the said items will not be included in the…