Official Letter No. 817/CCTKV.XV-QLDN5 dated May 13, 2025, issued by Regional Tax Sub-Department XV regarding Personal Income Tax (PIT) policy

In the case where a company covers meal expenses and transportation costs for the employees of its prospective customers when inviting them to Vietnam with the intention of becoming their supplier and seeking business orders, these customer employees are not subject to Personal Income Tax under the provisions of Article 2 of Circular No. 119/2014/TT-BTC dated August 25, 2014, issued by the Ministry of Finance.

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