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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