Gradually the taxation system is beign more complciated with introduction of new taxes and having difefrent rates as pointed out by the article. FBT is an insult to the corporate world. How can telephpone expenses, travelling expenese of companeis be considred as Fringe benefit. Probably FM has been influenced by the use of telephones and travelling misuse in Govt departments . It is such an irnoy that all the associations and chambers of lost their voice and today gvernment has tamed everyone.