blue-check Regarding expenses relating to foreign workers that do not have work permit

Official letter No. 26515/CT-TTHT dated April 23rd, 2020 of the Department of Taxation of Ha Noi city regarding expenses relating to foreign workers that are not granted the work permit
Posted: 27/4/2020 10:24:04 AM | Latest updated: 12/5/2020 9:19:44 AM (GMT+7) | LuatVietnam: 4955 | Vietlaw: 458

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-CPstatus2 , upon making tax accounting in relation to salary, bonus, etc. it is not required to have the work permit.

Ms. Phuong Thao (
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PublishedVietlaw's Newsletter No. 458
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