Diplomatic Sales Tax Exemption The applicability of zero tax rate in the service industry
Sep 30

The physical examination fees paid by employers for public functionaries, teachers, military personnel, police, staff employees and workers of public and private enterprises are work-related subsidies and are categorized as salary income under Category 3, Article 14 of Income Tax Act.

However, the fees of regular physical examinations, which are required under Article 12 of Occupational Safety and Health Act, are not categorized as salary income.

written by Good Earth

Leave a Reply