Uni 26-06-2013 - Guidance on accommodation charges for foreign experts

According to the official letter No. 933/CT-TTHT:

• If an enterprise buys the utilities for the foreign experts’ accommodation such as TV, air-conditioner, fridge,…) who are paid salary in Vietnam and their labor contracts state that the accommodation charges with the appropriate invoices, files are remitted by the enterprise, the charges will be included the CIT deductible expenses. The VAT amounts of the utilities will not be deducted and refunded.
• The accommodation charges must be included the foreign experts’ PIT taxable income and the PIT must be withheld and paid under  regulations.
• In case of that foreign experts are still the oversea employees and their salary & other benefits are paid by a foreign enterprise, if the contract signed with the foreign enterprise states that the Vietnamese enterprise pays expenses to them while working for, the expenses will be imposed FCT (including VAT and CIT that the enterprise must pay).