Documents on school fee pạyment for the foreign employee’s children
On 13 October 2016, Ho Chi Minh Tax Department issued Official Letter No. 9912/CT-TTHT. Accordingly, school fees paid for the foreign employees’s children studying from pre-school to high school is not sụbject to CIT and PIT of the employee if the payments have legal invoices and documents. In case the schools which have not invoices, just payment request and the receipt voucher, then these documents and the enterprise’s payment voucher are based to consider as deducted expense for CIT.