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Official Dispatch No. 5816/CTHPH-TTHT dated November 3, 2023 of the Hai Phong City Tax Department guiding the determination of deductible expenses for employees in the period before the issuance of work permit

Hai Phong City Tax Department provides guidelines in principle as follows:

In case the Company hires foreign workers to perform jobs in Vietnam, in cases where a work permit is required but has not been granted a work permit by a competent authority in Vietnam in accordance with the Labor Code, the expenses paid by the Company to the employee before the time the work permit is issued and before the time the two parties sign the labor contract will not be included in the deductible expenses when determining CIT income.

Please kindly check attachment file for further reference

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