1. Allowances and subsidies
2. Office supplies, business travel expenses, telephone, uniforms
According to Section d.4, Point d, Clause 2, Article 2 of Circular 111/2013/TT-BTC, the lump-sum expenditure is not included in taxable income in the following cases:
– For cadres, civil servants and people working in administrative agencies, Party, unions, Associations: The lump-sum expenditure is applied according to the guidance document of the Ministry of Finance.
– For employees working in business organizations and representative offices: The applicable lump sum payment level is consistent with the level of determining taxable income for corporate income tax according to documents guiding the implementation of the Law on Corporate Income Tax.
– For employees working in international organizations and representative offices of foreign organizations: The lump sum payment level is implemented according to the regulations of the international organizations and representative offices of foreign organizations.
3. Lunch and mid-shift meal allowance
According to Clause 2, Article 2 of Circular 111/2013/TT-BTC, the mid-shift meal allowance and lunch allowance provided by the employer for employees in the form of direct cooking, purchasing meals, and issuing meal vouchers shall not be included in taxable income.
If the company does not organize cooking, the maximum amount of money spent on mid-shift meals for employees shall not exceed VND 730,000/person/month.
4. Membership fees and other service expenses
– Membership fees (such as golf course membership cards, tennis court membership cards, cultural and artistic club membership cards, sports clubs, etc.) if the card has the name of the individual or group of individuals using it. In case the card is used in common, without the name of the individual or group of individuals using it, it is not included in taxable income.
5. Shuttle bus expenses
According to Clause 2, Article 2 of Circular 111/2013/TT-BTC amended by Clause 4, Article 11 of Circular 92/2015/TT-BTC, expenses for means of transport to transport employees from their residence to their workplace and vice versa are not included in the taxable income of employees according to the regulations of the unit.
6. Payment for training to improve qualifications and skills
According to Section d.6, Point d, Clause 2, Article 2 of Circular 111/2013/TT-BTC, payment for training to improve qualifications and skills for employees in accordance with the professional work of the employee or according to the plan of the employer shall not be included in the income of the employee.
7. Bonuses
– Bonuses accompanying titles conferred by the State, including bonuses accompanying emulation titles, forms of commendation according to the provisions of the law on emulation and commendation.
+ Bonuses accompanying emulation titles such as National Emulation Fighter; Emulation Fighter at the level of Ministries, branches, Central organizations, provinces, centrally-run cities; Emulation Fighter at the grassroots level, Advanced Worker, Advanced Fighter.
+ Bonuses accompanying forms of commendation.
+ Bonuses with titles awarded by the State.
