Company engaged the foreign director which a part of his salary, he will get the position of  car with driver, child education fee, recompense money for its income tax, the 5 economic tickets ( roundtrip )/ quarter, health insurance for him with family and provident fund at rate 11.50 of salary.  The Company need to consult that his all benefit together tax allowance will be the tax forbidden expenses according to the Revenue Code section 65 ter (3) and (13)?

Panwa: No, it isn’t the tax forbidden expenses due to salary and other benefit obtained follow the condition of engagement contract and such person has duty or attach in business with Company which it is considered that it can be used as taxable expenses for income tax calculation.

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