Uni 05.03: Tax policy about personal income tax

Official letter No 4611/CT-TTHT dated 02/03/2020 on tax policy of personal income tax as follows:

In case the company pays for travelling expenses, accommodation expenses for the foreigners (non-resident individuals) to work in Viet Nam that expenses are assessable income of personal income tax. The company must to deduct, declare and pay tax at Viet Nam according to regulations.