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Uni 22-03-2021 - Policy of payment for PIT employment with covid19 separation fee

Issue date: 22/3/2021 | 8:18:02 AM
OFFICIAL Letter No. 352 / CT-TTHT ON PIT TAX ON REPAYMENT OF COVID-19 TRANSLATION MEDICAL COST

Official letter 352/CTBNI-TTHT about PIT for paying for covid19 separation fee:

In case, the costs of transportation, entry, screening, living expenses ... are paid by the company to pay foreign workers, these payments must be included in the taxable income of PIT from salaries and wages. public services under the provisions of Point dd, Clause 2, Article 2 of the Finance Ministry's Circular No. 111/2013 / TT-BTC dated August 15, 2013.

 

 

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