Not included in PIT taxable income for the monetary support to employees in order to combat the COVID-19 pandemic

On December 13^th, 2021, Hanoi Tax Department issued the Official letter No.53949/CTHN-TTHT, thereby:

In case, the employers will provide the monetary support obtained from the reduction in premiums to the insurance fund for occupational accidents and diseases for the employees in order to combat the Covid-19 pandemic according to Decision 23/2021/QĐ-TTg dated 07/07/2021 of the Prime Minister on implementation of certain policies to support employees and employers in difficulty due to the Covid-19 pandemic: This monetary support is not included in PIT taxable income.