OFFICIAL LETTER NO. 2494/TCT-CS DATED 02 JULY 2014 OF GDT IN GUIDANCE OF CIT FOR ALLOWANCES TO ENTERPRISES
According to official letter No. 2494/TCT-CS:
- If enterprises receive allowances such as insurance charges of machinery, equipment, factory maintenance and other business allowances, they must declare into other incomes to calculate CIT as regulations.
- If in writing negotiation, enterprises receive allowances to support employees to work in poisonous environment and directly pay to employees with full payment evidences, present annually, monthly finalization with donors, enterprises will declare, withhold and pay PIT on behalf of employees before paying salary, bonus, therefore, the allowances are collected instead of employees and there are no other incomes of enterprises to calculate CIT.
