On October 17, 2022, Hai Phong Tax Department issued Official Letter No. 3301/CTHPH-TTHT, according to which:
In case the Company has employee, who are foreign experts, managing and operating the company’s business activities from the parent company’s office in overseas. Periodically, the company will send workers to work in Vietnam, accordingly incurring expenses such as round-trip airfares, hotel fees during the working period in Vietnam, then: If the expenses are eligible to be determined as working-trip allowances and the expenses are appropriate according to the Company’s policies and regulations on business travel, they shall not be included in the PIT taxable income; If the expenses are not per diem or per diem but exceed the amount prescribed by the Company’s per diem, they must be included in the income subject to PIT.
