In case the Company pays the following amounts:
1.PIT tax amount which is calculated on oversea income and
2.Tax service fee to perform tax declaration and tax support for foreign experts.
If the above amounts are specified the conditions and the rate to be entitled in one of the documents: Labour contract, Financial regulations, Collective labour agreement as prescribed at Point b, Clause 2.6 of Article 4 Circular 96/2015 / TT-BTC, these expenses are determined as deductible expenses when determining taxable income of CIT.
Please kindly find detail in the attached file.
20201016_CV10185_Chinh_sach_thue_TNDN_doi_voi_chi_phi_cho_chuyen_gia_nuoc_ngoai
