Uni 09-06-2016 - Guidance on benefits for employees

According to official letter 2337/TCT-CS:

-          PIT advisory cost for foreigners which is not served for business and production activities nor considered benefits will not be included in CIT expense. The advisory costs of each individual or individual group should be included their taxable income to compute PIT.

-          Health examination advisory cost for foreigners is a stage of health examination, treatment for employees, therefore, it is considered benefits of employees and included in CIT expense.