Category: tình huống xử lý thực tế

In case the CEO is also the owner of a limited liability company (owned by an individual), the company shall pay the air fare and hotel stay in Vietnam if it is stipulated in the labor contract. The Collective labor agreement; The financial regulations of the Company are of the nature of salary, wages:

• Regarding personal income tax: the benefit received by the company owner is not included in the income taxable income of the company owner.

• Regarding EIT, VAT: The company is not allowed to deduct VAT and is not deductible when calculating the corporate income tax payable by the Company.

Official Dispatch No. 5421 / CT-TTHT on the payment of air tickets and hotel accommodation in Vietnam for calculating personal income tax. 

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In cases where the working-trip allowances of individuals going to work strictly according to the financial regulations or internal regulations of the companies shall be included into deductible expenses when determining their incomes. To pay corporate income tax according to the provisions of the Enterprise Income Tax Law and the documents guiding the current Enterprise Income Tax Law, these working-trip payments shall be the income amounts subtracted upon determination of incomes.

Oficial Letter No. 5023 / TCT-TNCN on personal income tax (PIT) policy for working mission expenses.

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In cases where representative offices of foreign organizations have stationery expenses, working trip allowances, telephone expenses and uniforms according to Point e.4.3, Clause 2, Article 2 of Circular No. 111/2013 / TT-BTC of January 15, 8/2013 of the Ministry of Finance shall not be included in income subject to personal income tax.

In cases where a representative office of a foreign organization in Ho Chi Minh City pays a fixed monthly car allowance to a staff member for personal travel, this income shall be included in the income. liable to personal income tax of the individual.

Official Letter No. 2192 / TCT-TNCN dated May 25, 2017 on the monthly payment of petrol and gas for staff for personal travel in calculating personal income tax.1166_TCT-TNCN_306447

• Regarding travel allowances: In cases where travel expenses, such as airfare, accommodation, taxi and meal expenses, are calculated as deductible expenses, Being subject to enterprise income tax according to the provisions of the Enterprise Income Tax Law and the documents guiding the current Enterprise Income Tax Law, these working-trip payments shall be deductible income when determining Income subject to personal income tax.

• Paying for personal expenses: In case of payment of personal expenses to individuals, if the conditions of entitlement and the level of entitlement are specified in one of the following documents: Labor contract; Collective labor agreement; Financial regulations of the company, corporation, group; The reward regime prescribed by the chairman of the Managing Board, the general director or the director according to the financial regulation of the company and the corporation shall be included in the deductible expenses when determining the income subject to enterprise income tax. Pay for personal income is deductible when determining income subject to PIT. In cases where the units paying the telephone charges to laborers are higher than the prescribed package expenditures, the expenditures higher than the prescribed package expenditures must be accounted into the PIT-liable income.

• Document No. 1166 / TCT-TNCN dated 21 March 2016. Down load here. 
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