Official letter No. 19297/CTHN-TTHT dated April 6th, 2023 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) on expenses for taking exam for certificates

The Department of Taxation of Ha Noi city notes that in case a company pays expenses for refresher courses, expenses for taking exam for certificates for workers as regulated in details in the Company's labor regulations and there are adequate lawful documents, receipts, such expenses shall not be included in PIT - liable incomes of the workers according to the regulations at point dd.6 clause 2 Article 2 of Circular No. 111/2013/TT-BTC .

Point dd.6 clause 2 Article 2 of Circular No. 111/2013/TT-BTC regulates that it is not required to calculate PIT on payments for refresher courses for workers, which suit their professions or in accord with plans of the employer.

Vocational training cost determined according to clause 3 Article 62 of the Labor Code No. 45/2019/QH14, includes those specified in valid documents on payments for trainers, training materials, training locations, equipment, practice materials, other supportive expenses for the learner.