annual trip 公司年终旅行 可以扣税吗？

ws1114

如题。。。

听人说是要看情况，本地还是海外，然后又是什么部门的员工的。。如果有家人一起参与又不能扣帐。。。

有谁可以给到我个完美的答复呢？我已经看了PUBLIC RULING也是很模糊。

谢谢

ihateaccountax

SUMMARY

In company account view, expense. Whether the company can have this tax deduction or add back in tax computation.

Company pay local trip for employee (Malaysia)
travelling cost (eg air ticket, bus fare) - tax allowable deduction
Accomodation, food - tax allowable deduction

Company pay oversea trip for employee (Malaysia) [include company paid the air ticket for foreign workers back home]
travelling cost (eg air ticket, bus fare) - tax disallow expense so add back in tax computation
Accomodation, food - tax allowable deduction

For example:
The business factory got 500 foreign workers
every year, the company policy let 300 foreign workers back to their home country and come back. The company paid for their air ticket.
2 way air ticket is around RM2000
So the total is RM2000 x 300 = RM600,000


the amount of this company business expenses RM600,000 is disallow and need to add back in tax computation




http://www.hasil.gov.my/pdf/pdfam/PR1_2003.pdf?CSRF_TOKEN=c8d876c38f044651c409fe0dc539b33d2a23ebfd

http://www.hasil.gov.my/pdf/pdfam/PR1_2003_Add1.pdf?CSRF_TOKEN=c8d876c38f044651c409fe0dc539b33d2a23ebfd

ws1114

謝謝你遲來的答复。。。

關於外勞員工的回國飛機票，我覺得不一定是要放進travelling，可以放進當作是給各自員工的incentive或是bonus吧.

至於如果公司請員工的家人一起出外國，這些都可扣稅嗎？以稅務的條例，機票是不能但是住宿和當地的費用呢？

ihateaccountax

ws1114 发表于 23-7-2016 01:19 PM
謝謝你遲來的答复。。。

關於外勞員工的回國飛機票，我覺得不一定是要放進travelling，可以放進當作是給各自員工的incentive或是bonus吧.

至於如果公司請員工的家人一起出外國，這些都可扣稅嗎？以稅務的條例 ...

員工的家人的費用 (e.g. air fare, hotel , food & etc.) 不可以扣
一定要 add back