OFFICIAL LETTER NO. 4164/CT-TT&HT DATED 08 MAY 2015 OF BINH DUONG TAXATION DEPARTMENT IN GUIDANCE OF CIT, PIT FOR EMPLOYEES HIRING WHO ARE THE INDIVIDUAL GROUP
According to official letter No. 4164/CT-TT&HT:
In case, the company hires employees to load goods, who are the individual groups who do not trade and assign them as representatives (signing seasonal contract, on behalf of the individual groups and then pay back to them) to the individual groups, the remuneration paying to the individual groups are recognized deductible expenses when CIT is determined if there are contracts stated the remuneration that the individuals receive , working time, work content… payment vouchers with the iindividuals’s signatures, directors signed and responsible for law about the true payments. And when paying the remuneration, the company is responsible for withholding, paying PIT as regulations of article 25 Circular 111/2013/TT-BTC dated 15/8/2013 of MOF.
