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:
(i) If the Company organizes meals (or purchases meal portions) for employees, the mid-shift meal allowance shall not be treated as taxable income.
(ii) If the Company does not organize meals (or purchase meal portions) but instead provides cash to employees, and the cash amount is in accordance with the labor contract, collective labor agreement, or the Company’s internal policies, the amount shall not be treated as taxable income. However, any amount exceeding the allowable limit will be considered taxable.
Please refer to the attached file for detailed information.
