On April 8th, 2020, Hanoi Tax Department issued Official Letter No. 20657/CT-TTHT. Whereby:
In case that Company incurs expenses for employees which were deducted from Trade Union Fund and these expenses satisfied the term of use of Trade Union Fund as prescribed in Article 27 of Law on Trade Union
No. 12/2012/QH13, when employees receive them, these expenses shall be exempted from taxable Personal Income through salaries, wages.
