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.