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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:

Official Letter No. 805/TNI-QLDN1 dated August 19, 2025 of Tay Ninh Tax Department regarding PIT on mid-shift meal allowances for employees

Tay Ninh Tax Department provides the following guidance: From June 15, 2025 onwards, in cases where a Company incurs expenses for mid-shift meals for its employees:

(i) If such expenses are specifically stipulated in the labor contract, collective labor agreement, or the Company’s internal rules and regulations, they shall not be included in taxable income for PIT purposes.

(ii) If the expenses exceed the prescribed level, the excess amount shall be included in taxable income for PIT purposes.

Please refer to the attached file for detailed information.

 

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