OFFICIAL LETTER 2192/TCT-TNCN DATED 25 MAY 2017 OF GDT GUIDING PIT TAXABLE INCOME
According to official letter 2192/TCT-TNCN guiding PIT taxable income:
Representative offices of foreign organizations have office stationery costs, business trips, telephones, uniforms under point đ.4.3 clause 2 article 2 Circular 111/2013/TT-BTC, not included to PIT income.
In case, Representative offices pay petrol costs at a level under the monthly fixed amounts to employees for travel of individuals, these incomes are included in PIT taxable income.
