On April 17th ,2020, The General Department of Taxation issued Official Letter No. 1524/TCT-DNNCN. Whereby:
In case the Company requests employees to work on annual leaves and pay higher wages in the form of working overtime in accordance with The Labor Code, the income which is paid higher than normal working day salary under the Labor Code shall be exempted from personal income tax as prescribed in Point i, Clause 1, Article 3 of Circular No. 111/2013/TT-BTC issued on August 15th ,2018 by the Ministry of Finance.
