4 January 2022
Hanoi Tax Department issued Official Letter No. 51361/CTHN-TTHT dated 01 December 2021 to guide the cost of making temporary residence cards and visas for foreign employees with the following contents:
-
In case the expenses for making and renewing temporary residence cards and visas for foreign employees are paid by the employer. This payment which is to help foreign employees qualify to work at organizations in Vietnam is the responsibility of the employer, these expenses are not included in the personal income tax (“PIT”) taxable income from the salary and wages of the foreign employees.
-
In case the expenses for making and renewing temporary residence cards and visas for foreign employees are paid by the employer on behalf of the employee and are the employee's benefits, these amounts shall be included in the PIT taxable income the salary and wages of the foreign employees.
For further information, please contact:
