Official letter 53673/CTHN-TTHT about PIT policy for Childbirth support:
In case an individual employee receives an amount of money directly paid by an organization or individual paying a benefit of a welfare nature to the employee; the level of expenditure is consistent with the level of determination of taxable income according to the provisions of the guiding document on the implementation of the CIT law (the total amount of welfare expenditures of the income-paying organization or individual must not exceed one average monthly salary actually made in the tax year of the enterprise), this amount received is not included in the employee's personal income taxable income as prescribed in Clause 5, Article 11 of Circular No. 92/ 2015/TT-BTC and Point 2.30, Clause 2, Article 4 of Circular No. 96/2015/TT-BTC
