OFFICIAL LETTER NO 2150/CT-TTHT DATED 0F APRIL, 28 2020 PIT POLICY ABOUT WORKING EXTRA HOURS
Official letter no 2150/CT-TTHT dated of April, 28 2020 personal income tax policy about working extra hours as follows:
In case the income from salaries or wages paid for night work or overtime is higher than the normal working day and the number of overtime hours does not exceed the level prescribed in Article 106 of The Labor Code is exempted from personal income tax, the overtime hours in excess of the regulations at Article 106 of the Labor Code is not exempted.
