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blue-check Regarding PIT on expenses of Covid-19 testing paid on behalf of employees

Official letter No. 36680/CTHN-TTHT dated September 28th, 2021 of the Department of Taxation of Ha Noi city regarding determination of income liable to personal income tax (PIT) of employees
Posted: 12/10/2021 8:17:47 AM | Latest updated: 1/11/2021 3:45:44 PM (GMT+7) | LuatVietnam: 5314 | Vietlaw: 536
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Relating to the calculation of PIT on expenses of Covid-19 testing for employees, the Department of Taxation of Ha Noi city requests enterprises to study and carry out according to Official letter No. 5032/TCT-CS of dated November 26th, 2020.

With regard to the amount of money from reduction in contribution to the insurance fund for occupational accidents and occupational diseases due to Covid-19, whether it is subject to PIT or not, the Department of Taxation of Ha Noi city has reported to the General Department of Taxation and pending the General Department of Taxation’s instructions.

Theo Công văn số 5032/TCT-CS ngày 26/11/2020, trường hợp người lao động nước ngoài được Công ty chi trả thay khoản chi phí cách ly phòng chống Covid-19 khi nhập cảnh vào Việt Nam thì khoản chi này là lợi ích được hưởng của người lao động nên phải tính thuế TNCN.
Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 536
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Labour - Employment