Official Letter No. 632/CT-CS dated April 16, 2025, issued by the Regional Tax Sub-Department I regarding personal income tax policy

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Official Letter No. 632/CT-CS dated April 16, 2025, issued by the Regional Tax Sub-Department I regarding personal income tax policy:

by KMC Consulting Company Limited

Income from wages and salaries for night shifts or overtime work, which is paid at a higher rate than the wages and salaries for daytime or regular working hours as prescribed by the Labor Code, is exempt from personal income tax.

For more detailed information about this or related Tax Advisory , please don't hesitate to contact us.
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