The official letter no. 2617/CT-TTHT dated 13 may 2013 of HCM taxation department in guidance of deductible expense for employees’ house rentals
According to the official letter No. 2617/CT-TTHT:
In case, an enterprise incurs the employees’ house rentals but not stated in the labor contracts, their house rentals will not be included in deductible expense when CIT is determined.
The employees’ house rentals paid by the enterprise will be included in their PIT taxable income but not excess of 15% of their total PIT taxable income ( except for the house rentals ).
