On October 14, 2019, Hanoi Tax Department issued Official Letter No. 78137/CT-TTHT. Whereby:
In case the Company signs a labor contract with a foreigner working in Vietnam, in which school fees for that foreign worker’s children studying in Vietnam at the educational level from preschool to high school are paid by the Company as wages or remunerations, if invoices and documents showing the name, address and tax code of the Company as prescribed are fully collected, the school fees can be recorded as deductible expenses when determining CIT taxable income.
School fees for children of foreign workers working in Vietnam studying in Vietnam from pre-school to high school level paid by the employer on their behalf are not included in their taxable income when calculating PIT.
