Official Letter No. 915/BNI-QLDN1 dated July 22, 2025 issued by Bac Ninh Tax Department regarding taxable income for PIT purposes related to mid-shift meal allowances
In case the Company incurs expenses for mid-shift meals for employees working at the Company, and such allowances are clearly stipulated in terms of eligibility conditions and benefit levels in the labor contract, collective labor agreement, or the Company’s internal regulations or policies, the determination of taxable income for PIT purposes for such allowances (effective from June 15, 2025) shall be as follows: