OFFICIAL LETTER 2350/CT-TTHT ABOUT TAX POLICY ON TEST SUPPORT COST, COST SUPPORT FOR TESTING, ISOLATION DUE TO COVID FOR FOREIGN PROFESSIONALS
Official letter 2350/CT-TTHT about tax policy for the cost of Covid-19 testing and isolation support for foreign experts is as follows::
In case, the Company incurs the payment of isolation and testing fees for foreign experts who are non-residents who are sent to Vietnam by the foreign company to perform under the service contract with the Company, the expenses This is the benefit enjoyed by the employee who is not subject to the provisions of the income tax exempted from PIT. The company is responsible for withholding and paying PIT in accordance with Clause 1, Article 18 of Circular 111/2013/TT-BTC. Foreign experts who are not employees of the company, the costs of isolation and testing are not counted as deductible expenses when calculating CIT according to the provisions of Article 4 of Circular 96/2015/TT-BTC
