On July 19, 2022, Hanoi Tax Department issued Official Letter No. 35192/CTHN-TTHT, according to which:
In case the Company pays a bonus to the collective without naming any individual (this bonus will be used by the collective and the individual receiving the award is only the person who is appointed to receive the award on behalf of the collective), this income is not included in the personal income taxable income of the recipient, the Company is not required to deduct PIT for this bonus.
