Official letter 34268/CT-TTHT about PIT for income from gifts:
1. In case the Company uses gifts in kind for employees that are not part of the incomes from gifts specified in Clause 10, Article 2 of Circular 111/2013/TT-BTC, it is not required to declare and pay PIT for them. with this gift.
2. In case the Company gives gift vouchers to employees:
+ If the payment contents clearly state the individual's name or pay cash to the individual, it shall be included in the individual's taxable income
+ If the payment content does not specify the individual beneficiary's name but is shared with the staff, this income is not included in the PIT taxable income
