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Uni: 21/05/2020: About the personal income tax

Issue date: 21/5/2020 | 8:34:25 AM
OFFICIAL LETTER NO 3522/CT-TTHT DATED OF APRIL, 08 2020 ABOUT THE PERSONAL INCOME TAX

Official letter No 3522/CT-TTHT dated of April, 08 2020 about the personal income tax as follows:

In case an individual who is the employee of the Company receives gifts in kind, presents in the form of sweepstakes, offers for employees, this payment is a benefit to the employee entitlement, is included in the income subject to PIT from salaries and wages of employees.

 

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