Uni 25-03-2019 - Tax policy on shift meals for employees

Official letter 774/CT-TTHTNNT dated 14/03/2019 of Ha Nam Tax Department guiding on shift meals for employees:

In case the Company organizes mid-shift meals, lunches for employees in the form of cooking, buying meals, and providing meal tickets, the Company does not have to issue invoices and these expenses are not included in the income PIT of workers