Whether or not expenses of applying for temporary residence cards, visas, extending temporary residence duration paid by a company on behalf of foreigners are subject to personal income tax (PIT) shall depend on the purposes of applying for the temporary residence cards, visas.
If the visas and temporary residence cards are the conditions in order for the foreigners to work at the company, the aforesaid expenses shall not be included in their taxable incomes. In contrast, the expenses shall be considered to be the foreigners’ benefits which shall be subject to PIT.
|Published||Vietlaw's Newsletter No. 467|
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