A friend told me that there is a Dutch law obligate companies to handle the transportation expenses, Is that true or it is one of the company benefits and by agreement.
Kindly if there is something like that to provide a link.
Since the correct answer is in a comment, and the poster seems to misunderstand it: No, there is no legal obligation for a company in the Netherlands to pay the employee's transport cost for going from home to work and back from work to home.
A company may pay that cost, and that payment will be tax free.
Information can be found at http://www.iamexpat.nl/read-and-discuss/expat-page/articles/wkr-new-rules-reimbursing-employee-expenses-netherlands and (in Dutch) at http://www.werkkostenregeling-wkr.nl (thanks to Dorothy).