Guidance in an official letter states that if a company directly pays tuition and fees for children of employees according to company policies and properly documented, these payments are considered to be deductible expenses for corporate income tax calculation purposes, subject to a cap.
Read a January 2016 report prepared by the KPMG member firm in Vietnam: Technical Update: Tax and Legal Services
Other items included in the report include:
Corporate income tax
Value added tax (VAT)
Individual (personal) income tax
Foreign contractor tax (FCT)
Export duty, import duty, customs procedures
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