OFFICIAL LETTER NO. 5385/TCT-TNCN DATED 02 DECEMBER 2014 OF GDT IN GUIDANCE OF PIT FOR SEVERANCE
According to official letter No. 5385/TCT-TNCN:
In case, the company has severance for employees due to moving business place under Decision of provincial People’s committee, the severance is excluded from employees’ PIT taxable income in 2014.