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blue-check Regarding PIT on Covid-19 quarantine-related expenses

Official letter No. 22844/CTHN-TTHT dated June 24th, 2021 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) on Covid-19 quarantine-related expenses paid for workers
Posted: 1/7/2021 7:15:47 AM | Latest updated: 20/8/2021 2:36:30 PM (GMT+7) | LuatVietnam: 5238 | Vietlaw: 523
VietlawOnline

According to Official letter No. 5032/TCT-CS dated November 26th, 2020, Covid-19 quarantine-related expenses paid by an enterprise on behalf of a foreign expert shall be considered to be benefits given to the foreign expert, thereby they shall be subject to PIT according to point dd.7 clause 2 Article 2 of Circular No. 111/2013/TT-BTCstatus2 .

The enterprise may include such expenses into deductible expenses if in the contract has the agreement according to which it pays house rents on behalf of the foreign expert and there are adequate invoices, payment documents.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 523

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