blue-check Regarding PIT on expenses of applying for visas, temporary residence cards

Official letter No. 2014/TCT-DNNCN dated May 18th, 2020 of the General Department of Taxation regarding expenses of applying for temporary residence cards, visas for foreign workers
Posted: 10/7/2020 8:35:35 AM | Latest updated: 21/7/2020 3:29:54 PM (GMT+7) | LuatVietnam: 4999 | Vietlaw: 467

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.

Ms Phuong Thao (
Please tag while re-issuing above sumary content
PublishedVietlaw's Newsletter No. 467
Files attachment

Read more:

nexto  Regarding conversion of visa for foreign laborers (28/7/2019) 

nexto  Regarding issuance of temporary resident cards to foreigner workers (3/6/2019) 

nexto  Regarding PIT on incomes of a director cum owner of a one member limited liability company (11/4/2019) 

nexto  Regarding PIT on house rents (5/3/2019) 

nexto  Regarding PIT on allowances upon termination of a labor contract (20/1/2019) 

nexto  Regarding PIT on allowances for overtime working (17/12/2018) 

nexto  Regarding issuance of temporary resident cards for foreigners working in Vietnam (13/12/2018) 

nexto  Foreigners shall be granted temporary resident card after they obtain the work permit (20/11/2018) 

Foreign laborers