According to the provisions of Point dd.4, Clause 2, Article 2 of Circular No. 111/2013/TT-BTC, in case the Company applies the form of contract telephone allowance for employees, the conditions and level of benefits must be clearly stated. benefits in the labor contract (or labor agreement, financial regulations), and at the same time the predetermined level is consistent with the level of determining income subject to corporate income tax, then this telephone allowance is exempt from income tax deduction. enter personally.
However, if the phone allowance is higher than the current State regulations, the excess allowance must be calculated and deducted from personal income tax.
The company is allowed to account as deductible expenses for telephone allowances for employees if it meets the regulations in Article 4 of Circular No. 96/2015/TT-BTC . Source: LuatVietnam.NET