HÃNG LUẬT DHP

According to the provisions of point g.7, Clause 2, Article 2 of Circular 111/2013/TT-BTC, the tuition fees paid for the children of Vietnamese workers are only exempt from PIT if this person is working abroad. at the same time have children studying abroad from preschool to high school.

In case the Company pays tuition fees for the children of Vietnamese employees working in the country or Vietnamese employees working abroad with children studying abroad but from university level or higher, it is not. eligible for PIT exemption.

Tuition expenses for children of Vietnamese employees, if clearly stated in the Company’s regulations, with sufficient invoices and documents as prescribed, shall be accounted into welfare expenses according to Clause 2.30, Article 4 of the Circular. 96/2015/TT-BTC.

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