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Official Letter No. 4110/TCT-DNNCN dated October 27, 2021 of the General Department of Taxation on tax policies for expenses related to the Covid-19 pandemic.

The document of the General Department of Taxation sent to the Embassy of the Republic of Korea in Vietnam, the European Business Association of Vietnam, and the Vietnam Business Forum provides guidance on the following expenses:

  1. Medical isolation expenses due to the Covid-19 epidemic at home and abroad ​for the case of working abroad​ as business trip​ (expenses for meals and accommodation; costs for Covid-19 testing; transportation costs from the place of entry to Vietnam or from the place of detection of the relative subject to medical isolation to the medical isolation facility); expenses for living needs in the days of medical isolation; … to comply with the request of competent state agencies;
  2. Expenses for testing for Covid-19 or buying Covid-19 test kits for employees, costs for purchasing equipment for employees to protect employees from the risk of infection during work;
  • Food and accommodation expenses of employees staying at enterprises operating under the “3 spot” option.

Then these expenses ​​Included in deductible expenses when calculating CIT​ ​and ​​NOT included in the employee’s PIT taxable income

The Ministry of Finance (General Department of Taxation) would like to note that the above expenses reflect the actual arising and must have all invoices and documents in accordance with the law.

Please check attached file for more details

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