VietlawOnline

blue-check Regarding PIT on expenses of applying for visas paid on behalf of foreign workers

Official letter No. 48921/CTHN-TTHT dated November 23rd, 2021 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) policy applicable to expenses of applying for temporary residence cards, visas for workers
Posted: 30/11/2021 10:52:35 AM | Latest updated: 3/12/2021 9:58:19 AM (GMT+7) | LuatVietnam: 5346 | Vietlaw: 538
VietlawOnline

The Department of Taxation of Ha Noi city assumes that in case under agreements, expenses of applying for temporary residence cards, visas, etc. for foreign workers entering Vietnam to work belong to obligation of enterprise, they shall not be subject to PIT.

In contrast, if such expenses belong to obligation of the foreign workers but the enterprise agrees to pay on behalf of the foreign workers, these amounts are considered to be benefits of the foreign workers, they shall be subject to PIT withholding.

With regard the expenses of applying for visas for workers to make overseas business trips, if they belong to business trip allowances in line with finance regulations or internal regulations of the Company and they are within the prescribed level prescribed at point d.4 clause 2 Article 2 of Circular No. 111/2013/TT-BTCstatus2 , they shall be exempt from PIT.

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com for reposting this article

Related documents

Penalty document

Unknown

Information
Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 538

Files attachment

vnflag pdficon CV48921-23112021CTHN.pdf
vnflag wordicon CV48921-23112021CTHN.docx
enflag pdficon CV48921-23112021CTHN[VLO].pdf

Timeline

No data

Foreign laborers

blue-check Report on employment of foreign workers in the first 6 months of 2023 must be submitted before July 5
blue-check A foreigner’s surname and name on social insurance book must conform to those on his passport
blue-check Issues relating to deduction of tax already paid outside Vietnam
blue-check Issue relating to determination of PIT – liable incomes
blue-check It is not allowed authorizing tax declaration with regard to incomes received outside Vietnam
blue-check Regarding PIT policies foreigners
blue-check Regarding PIT on incomes paid outside Vietnam of foreigners
blue-check From January 1st, 2023: The loosening of conditions for issuance of work permits for foreigners due to Covid-19’s effects shall be stopped
blue-check The removal of certain conditions relating to procedures for issuance of work permits for foreigners expired from January 1st, 2023
blue-check Foreign exchange rate used for converting salary in USD applicable in the first 6 months of 2023: VND 23,606/USD
blue-check It is required to apply for certification of the police authority of ward upon applying for re-issuance of work permit
blue-check Issue relating to PIT on house rent paid on behalf of a worker
blue-check Report on employment of foreign workers in 2022 must be submitted before January 6th, 2023
blue-check Regarding PIT exemption, reduction under Agreements for the avoidance of double taxation
blue-check Foreigners still have to submit certificate of permanent/temporary residence upon applying for the judicial record card
blue-check Foreign entities may only buy houses on the List of projects declared by Departments of Construction
blue-check Regarding regulations on use of foreign workers
blue-check Proposals for how to calculate rate of lump-sum social insurance benefits for foreigners whose social insurance contribution period is less than 01 year
blue-check Regarding PIT incurred by a foreigner working in Vietnam under 183 days
blue-check Regarding tax on tuition fees paid on behalf of foreign employees’ children