Global

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  • Service: Tax, International Executive Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 9/25/2012

Vietnam - Tax treatment of maternity leave 

September 25: Vietnam’s General Department of Taxation issued guidance to municipal and provincial tax authorities providing that maternity leave is not taxable income subject to individual (personal) income tax.

Official Letter No 3367/TCT-TNCN (24 September 2012) clarifies the treatment of allowances for maternity leave received from the social insurance authorities, and provides that these allowances are not taxable in accordance with Circular 84/2008/TT-BTC (30 September 2008) under Vietnam’s individual income tax law.


Read a September 2012 report [PDF 401 KB] prepared by the KPMG member firm in Vietnam: Tax Alert (September 2012)




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