Uni 27-02-2020: On assessable income tax in PIT

Official letter no 4089/CT-TTHT dated February, 02 2020 on assessable income in personal income tax

In case the Company buys health insurance (Non-compulsory and non-cumulate insurance) for the labor and buys air return ticket to go home for the foreigners every year, it is not included in assessable income in PIT of the labor. The situation that payments for the relatives of labor (Who do not work directly at the company) must be assessable income in PIT of the labor.