Monthly payment of petrol and gas for staff for personal travel in calculating personal income tax.

Monthly payment of petrol and gas for staff for personal travel in calculating personal income tax.

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