OFFICIAL LETTER NO. 7732/CT-TTHT DATED 04 OCTOBER 2013 OF HCM TAXATION DEPARTMENT IN GUIDANCE OF PIT TAXABLE INCOME
According to official letter No.7732/CT-TTHT:
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Benefits of employees except salary such as motorbike parking fees, petrol charges must be included their taxable income for PIT calculation.
Van rentals of picking up or dropping all employees are not included taxable income of employees. But if this for picking up or dropping the individuals, it must be included these the individuals’ taxable income for PIT calculation.
