In case a foreign worker that is required to apply for the work permit but he/she has not been granted the work permit, expenses relating to salary, bonus, etc. paid to the foreign worker shall not be included deductible expenses and tax shall not be deducted.
However, with regard to an internally reassigned foreign worker who is exempt from the work permit according to Clause 2 Article 7 of Decree No. 11/2016/ND-CP , upon making tax accounting in relation to salary, bonus, etc. it is not required to have the work permit.
|Published||Vietlaw's Newsletter No. 458|
Regarding PIT incurred by a foreign worker (27/11/2019)