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WEEKLY LEGAL NEWSLETTER FINANCIAL STATEMENTS

On 17.04.2020, the General Department of Taxation issued Official Letter 1524 / TCT-DNNCN of the Personal Income Tax on wages due to working days off.

- At Point a, Clause 2, Article 2 of Circular 111/2013 / TT-BTC of August 15, 2013, guiding taxable incomes as follows:

"Article 2. Taxable incomes

2. Income from salaries and wages

Income from salaries and wages is the income an employee receives from an employer, including:

a) Wages, remuneration and amounts of salary or wage nature in form of monetary or non-monetary ... "

- Pursuant to Point i, Clause 1, Article 3 of Circular 111/2013 / TT-BTC of August 15, 2013, guiding the tax-exempt incomes as follows:

"Article 3. Tax-exempt incomes

1. Pursuant to Article 4 of the Law on Personal Income Tax and Article 4 of Decree No. 65/2013 / ND-CP, tax-exempt incomes include:

i) Income from wages, wages for night work, overtime pay is higher than wages, day jobs, hourly working in accordance with the Labor Code . As follows:

i.1) Wages and wages paid higher for working at night or working overtime are exempt from tax based on wages actually paid for night work and overtime minus (-) the amount of money Salary and remuneration are calculated according to the normal working day ....

i.2) Organizations and individuals paying incomes must make a list clearly reflecting the time of night work, overtime, extra pay for night work, overtime paid to laborers. This list is kept at the income paying unit and presented at the request of the tax agency ... ".

- In Official Letter 64 / QHLĐTL-TL dated February 21, 2020 of the Ministry of Labor, War Invalids and Social Affairs gives opinions on annual leave days as follows: In case the employer has provided a regular leave In accordance with Clause 2, Article 111 of the Labor Code, but for any reason the employer requests the employee to work on annual days off, this period is overtime.

- Based on the above provisions and the provisions of Article 111, Clause 1, Article 114 of the 2012 Labor Code, where the employer requests the employee to work on annual leave and pay wages. For these days in the form of overtime, the income paid higher than the normal working day wage under the Labor Code is the PIT-exempt income under the guidance at Point i, Clause 1, Article 3. Circular 111/2013 / TT-BTC dated August 15, 2013.

Date Submitted: 13/05/2020 View: 15.220 Print the article
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