Yes According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Policy Issues Concerning Individual Income Tax (Guo Shui Fa [1999] No.58), the official transportation and communication expenses are investigated and calculated by the provincial local taxation bureau, and can only be deducted after being reported to the provincial people's government for approval and filed in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). If the communication expenses exceed the prescribed standards, or the taxpayer fails to declare the deducted official transportation and communication expenses according to the regulations, then these expenses need to be incorporated into the salary and salary income of the current month for personal income tax declaration.