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blue-check Regarding PIT on Covid-19 quarantine – related expenses paid on behalf of foreign experts

Official letter No. 23944/CTHN-TTHT dated June 29th, 2021 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) on expenses of quarantine for Covid-19 prevention and control paid for employees
Posted: 12/8/2021 9:29:15 AM | Latest updated: 18/8/2021 9:40:29 AM (GMT+7) | LuatVietnam: 5268 | Vietlaw: 522
VietlawOnline

According to Official letter No. 5032/TCT-CS dated November 26th, 2020, expenses in relation to quarantine for Covid-19 prevention and control paid by enterprises on behalf of foreign experts are considered to be benefits paid to such foreign experts, they must be subject to PIT according to point dd.7 clause 2 Article 2 of Circular No. 111/2013/TT-BTCstatus2 .

Time to calculate PIT on incomes from salary, wage shall be carried out according to clause 2 Article 8 of Circular No. 111/2013/TT-BTCstatus2 .

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 522

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