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Uni 10-12-2014 - Guidance on PIT for employees' severance

Issue date: 10/12/2014 | 8:39:35 AM
OFFICIAL LETTER NO. 5385/TCT-TNCN DATED 02 DECEMBER 2014 OF GDT IN GUIDANCE OF PIT FOR SEVERANCE

According to official letter No. 5385/TCT-TNCN:

In case, the company has severance for employees due to moving business place under Decision of provincial People’s committee, the severance is excluded from employees’ PIT taxable income in 2014.

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