On December 09, 2015, the General Department of Taxation issued Official Letter No. 5274/TCT-TNCN guidelines for telephone allowance. Accordingly, in the case of the company pay for employees monthly telephone allowance are defined as expenditures phone lump, have provisions in labor contracts, comply with corporate policies and in accordance with determine the level of income subject to corporate income tax according to the documents guiding the implementation of the Law on enterprise income tax shall not be included in taxable income of the employee.
