THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF TAXATION

Official Dispatch No. 1381/TCT-TNCN dated April 24, 2014 on the General List of allowances and subsidies issued by the competent state authorities as a basis for determining the income subject to personal income tax from salary and remuneration
To: Department of Taxation of provinces and centrally-affiliated cities
During the implementation of the Law on personal income tax No.04/2007/QH12 dated November 21, 2007, the Law amending and supplementing a number of articles of the Law on personal income tax No. 26/2012/QH13 dated November 22, 2012, the General Department of Taxation has received the feedback from the organizations and individuals on determining in detail and specifically the allowances and subsidies deducted from the income subject to the personal income tax (PIT) from salary, remuneration under the provisions in Clause 2, Article 3 of the Law on personal income tax No. 04/2007/QH12 and the provisions in Article 1 of the Law amending and supplementing a number of articles of the Law on personal income tax No. 26/2012/QH13. With respect to these issues, the General Department of Taxation has the following opinions:
Based on the provisions in Clause 2 and 3 of the Law on personal income tax No. 04/2007/QH12 and the provisions in Clause 1 of the Law amending and supplementing a number of articles of the Law on personal income tax No. 26/2012/QH13; the provisions in Clause 2, Article 3 of Decree No. 65/2013/ND-CP dated June 27, 2013 of the Government detailing a number of articles of the Law on personal income tax, the Law amending and supplementing a number of articles of the Law on personal income tax and the provisions in Clause 2, Article 2 of the Circular No.111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance guiding the implementation of the Law on personal income tax, the Law amending and supplementing a number of articles of the Law on personal income tax No. 65/2013/ND-CP dated June 27, 2013 of the Government detailing a number of articles of the Law on personal income tax, the Law amending and supplementing a number of articles of the Law on personal income regulating and guiding the allowances and subsidies deducted and other items not included in the income subject to personal income tax from the salary and remuneration;