OFFICIAL LETTER 48921/CT-TTHT ON PIT FOR PIT FOR PAYMENT OF TEMPORARY STAFF AND VISA FOR EMPLOYEES
Official letter 48921/CT-TTHT Regarding the PIT policy for the payment of expenses for making temporary residence cards and visas for employees as follows:
In case the expenses for making and renewing temporary residence cards and visas for foreign workers are paid by the Company so that the foreign workers are eligible to work at the Company in Vietnam, it is the responsibility of the user. These expenses are not included in the PIT taxable income from salaries and wages.
In case the expenses for making and renewing temporary residence cards and visas for foreign workers are paid by the Company on behalf of the employees and are the employee's benefits, these costs shall be included in the income. Income subject to PIT from salary, wages
In case the cost of making a visa for employees working at the Company in Vietnam to go on a business trip abroad at the request of the job is a business trip allowance in accordance with the financial regulations or internal regulations of the Company and according to the provisions of this Law. The provisions of Circular 111/2013/TT-BTC are not included in the employee's taxable income. The excess expenditure is included in the employee's PIT taxable income.
