OFFICIAL LETTER 20214/CTHN - TTHT ON PIT PIT FOR PIT FOR FOREIGN PROFESSIONAL USE OF THE COMPANY'S HOUSE
Official letter 20214/CTHN - TTHT about the PIT policy for foreign experts using the company's house as follows:
In case the Company buys an Apartment for the stay of a foreign expert, if the Labor Contract stipulates that the Company will pay salary (not including housing) and be responsible for arranging accommodation for If the foreign expert is working in Vietnam, the expenses for depreciation, electricity, water and other services attached (If any) are corresponding to the time period of the foreign expert's use. Housing use is included in the employee's PIT taxable income under the guidance of Clause 2, Article 11 of Circular No. 92/2015/TT-BTC of the Ministry of Finance.
