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Uni 29-08-2019 - Tax policy guiding personal income tax

Issue date: 29/8/2019 | 8:30:25 AM
OFFICIAL LETTER 2875/TCT-DNNCN DATED 22/7/2019 GUIDING PIT

Official letter 2875/TCT-DNNCN dated 22/7/2019 guidance on personal income taxes as follows:

In case, customers are individuals who achieve sales, they will be rewarded with a tour (not in cash) under the promotion program implemented in accordance with Decree No. 81/2018 / ND-CP dated May 22, 2018 Government is defined as income from gifts not subject to ownership registration, so it is not subject to PIT..

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