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

Official letter No. 51361/CTHN-TTHT dated December 1st, 2021 of the Department of Taxation of Ha Noi city regarding expenses of applying for temporary residence cards, visas for foreign workers
Posted: 13/12/2021 8:04:28 AM | Latest updated: 14/12/2021 3:44:07 PM (GMT+7) | LuatVietnam: 5355 | Vietlaw: 544
VietlawOnline

According to opinions of the Department of Taxation of Ha Noi city, in case expenses of applying for temporary residence cards, visas for foreign workers belong to obligation of the Vietnamese enterprise, they shall not be subject to PIT.

However, if the expenses of applying for temporary residence cards, visas belong to obligation of the foreign workers and they are paid by the Vietnamese enterprise on behalf of the foreign workers, these are the foreign workers' benefits and shall be subject to PIT.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 544

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