Official Letter No. 3962/TNI-QLDN1 dated April 16, 2026, issued by the Tax Department of Tay Ninh Province on guidance for personal income tax (PIT) provides:

by KMC Consulting Company Limited

Salaries for night work, overtime pay, and wages or remuneration paid for unused leave days in accordance with the law, arising within the 2026 PIT assessment period (from January 1, 2026 to December 31, 2026), shall be classified as PIT-exempt income in accordance with Article 4 of the Law on Personal Income Tax 2025.

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