Expenditures on children for Vietnamese employees of the foreign parent company who are deployed to work in Vietnam shall not be exempted when calculating PIT and not be deductible when calculating CIT.

24/02/2021 Newest Editor

On January 15th, 2021, Hanoi Tax Department issued Official Letter No. 1981/CTHN-TTHT guiding tax policies for the tuition fees for children of employees as follows:

Vietnamese employees working in Vietnam with the labor contract signed directly with the foreign company (not signing the labor contract with the subsidiary company in Vietnam), and are deployed to work in Vietnam. Then the tuition fees for their children paid by the subsidiary company in Vietnam shall not be exempted when calculating PIT and not be deductible when calculating CIT.