Deductible expenses on Covid-19 quarantine expenses for CIT calculation and PIT taxable income

Foreign experts being deputed to Vietnam that they are required to carry out compulsory quarantine. If the company pays for foreign experts’ quarantine facility (designated hotel) during the time of compulsory quarantine and there are documents proving that the experts have completed the required quarantine period by invoices and payments according to regulations, it shall be treated as deductible expenses for CIT calculation purpose.

Foreign experts being deputed to Vietnam that they are required to carry out compulsory quarantine and the foreign experts’ quarantine facility expenses (hotel expenses) paid by the Company to the quarantine facility (designated hotel) during the time of compulsory quarantine, it is not benefits apart from wages that employers provided and paid for employees, so that it shall not be treated as PIT taxable income.