OFFICIAL LETTER NO. 1348/TCT-TNCN DATED 13 APRIL 2015 OF GDT IN GUIDANCE OF PIT FOR HOUSE RENTAL
According to official letter No. 1348/TCT-TNCN:
In case, Japanese employees are assigned to work in Vietnam (these employees do not hold position or in charge of any task in the parent company) and the parent company pay income monthly. The subsidiary in Vietnam does not have to pay this income back to the parent company, and monthly, the subsidiary in Vietnam pays salary and employees‘ house rental, the house rental paid by the subsidiary in Vietnam will be included in the actual income but nor more than 15% of total income in both parent company in Japan and subsidiary in Vietnam (excluding house rental)
