OFFICIAL OFFICE 84485 / CT-TTHT DATED 26/12/2018 OF THE HANOI TAXATION DEPARTMENT GUIDING PERSONAL TAX POLICY FOR TRAVEL AND ACCOMMODATION EXPENSES
Official Letter No. 84485 / CT-TTHT dated December 26, 2018 of Hanoi City Tax Department instructing the PIT policy for travel and accommodation expenses as follows:
In case, the Company pays for travel and accommodation expenses for foreign individuals who do internal control work of the company to work in Vietnam, if they meet the expenses, they will pay working expenses for public employees. If the enterprise income tax according to Article 4 of Circular No. 96/2015 / TT-BTC dated June 22, 2015 of the Ministry of Finance is determined, it shall not be included in the taxable income. PIT. If the above-mentioned expenses do not meet the conditions for working expenses as prescribed, they must be included in the income subject to personal income tax according to regulations.
