Official letter no. 4017/TCT-TNCN issued on 12 november by gdt guiding on pit for judical assessment allowance.
At point a, clause 2.2.3, article 2, section II, part A of Circular No. 84/2008/TT-BTC issued by MOF on 30 September 2008 prescribing deductible allowances, subsidies when determining taxable income from salaries and wages: Allowances for toxic, dangerous exposure to occupations or jobs in the workplace involving toxic, dangerous elements.
According to clause 3, article 1 of Circular No. 62/2009/TT-BTC issued by MOF on 27 March 2009 prescribing: Allowance for toxic, dangerous exposure to occupations or jobs in the workplace involving toxic, dangerous elements.
