OFFICIAL LETTER NO. 2569/TCT-TNCN DATED 08 JULY 2014 OF GDT IN GUIDANCE OF PIT, CIT FOR ALLOWANCES TO EMPLOYEES WHO ARE TRAINED ABROAD
According to official letter No. 2569/TCT-TNCN:
If travel costs, pretty cash of employees trained abroad are qualified for business trip costs, they will not be imposed on employees’ PIT. The business trip costs are over regulations will be imposed on employees’ PIT.
In case, if enterprises pay pretty cash, travel costs (fixed amount) to employees who are trained abroad as above guidance, the costs will be included in deductible expenses when CIT is determined.
