Official letter 14626/CTBDU-TTHT about the cost of support for Covid 19:
In the case that the Company during the Covid-19 epidemic, when performing 3 on-site production, there are health care expenses to support workers in epidemic prevention such as: Equipping sleeping bags, personal hygiene tools , drinking water, money subsidies, and testing costs on request of a collective nature are not included in PIT taxable income. In case the above expenditures clearly state the name of the beneficiary, they shall be included in the PIT taxable collection from salaries and wages.