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Regarding PIT on business trip allowances paid to employees of ODA – funded projects

fa-check-circle Official letter No. 4571/TCT-TNCN dated November 20th, 2018 of the General Department of Taxation regarding personal income tax (PIT) policy with regard to business trip expenses of aid - funded projects

According to this Official letter, with regard to business trip allowances paid by non-refundable assistance, if they are paid according to spending norms under common regulations of the donor or the spending norms indicated in the assistance agreement, such business trip expenses shall be exempt from PIT. In contrast, if such business trip expenses are higher than the spending norms under the common regulations of the donor or the spending norms indicated in the assistance agreement, the extra expenses shall be subject to PIT. read more

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