Regarding this issue, the Ministry of Finance has the following opinion:

Based on Point c, Clause 2, Article 2 of Circular No. 111/2013/TT-BTC dated August 15, 2013, issued by the Ministry of Finance, which provides guidance on the implementation of the Law on Personal Income Tax, the Law amending and supplementing several articles of the Law on Personal Income Tax, and Decree No. 65/2013/ND-CP of the Government detailing certain articles of the Law on Personal Income Tax and the Law amending and supplementing several articles of the Law on Personal Income Tax, which stipulates taxable incomes:

"Article 2. Taxable Income

... 2. Income from wages and salaries

... e) Cash or non-cash bonuses in any form, including bonuses in securities, except for the following bonuses:

e.1) Bonuses attached to titles awarded by the State, including bonuses associated with titles of emulation, and forms of commendation as prescribed by the law on emulation and commendation, specifically:

e.1.1) Bonuses attached to emulation titles such as National Emulation Fighter; Emulation Fighter of ministries, sectors, central organizations, provinces, centrally-run cities; grassroots-level Emulation Fighter, Advanced Worker, Advanced Soldier.

e.1.2) Bonuses attached to forms of commendation.

e.1.3) Bonuses attached to titles awarded by the State.

2.1.4) Bonuses attached to awards given by Associations, organizations belonging to political organizations, socio-political organizations, social organizations, and central and local professional social organizations, in accordance with the charters of those organizations and in line with the Law on Emulation and Commendation.

2.1.5) Bonuses attached to the Ho Chi Minh Prize, the State Prize.

2.1.6) Bonuses attached to Commemorative Medals, Badges.

e.1.7) Bonuses attached to Certificates of Merit, Commendations.

Authority to issue commendation decisions and the bonus amounts associated with emulation titles and forms of commendation mentioned above must comply with the provisions of the Law on Emulation and Commendation.

e.2) Bonuses associated with national or international awards recognized by the State of Vietnam.

e.3) Bonuses for technical improvements, inventions, or discoveries recognized by a competent State authority.

e.4) Bonuses for detecting and reporting violations of the law to a competent State authority.

Based on the above regulations, in cases where you receive bonuses in cash or non-cash forms, they are considered income from wages and salaries.

However, if the bonuses are attached to Certificates of Merit or Commendations in accordance with the law on emulation and commendation, and the bonus amounts associated with the forms of commendation mentioned above comply with the provisions of the Law on Emulation and Commendation, then these bonuses are not subject to personal income tax on wages and salaries according to Article 2 of Circular No. 111/2013/TT-BTC dated August 15, 2013, issued by the Minister of Finance.

Mr. Vu Minh is advised to study the above legal provisions and compare them with the actual situation to ensure compliance.

During the implementation process, if you encounter any difficulties regarding tax policies, please provide specific documents and contact the directly managing tax authority for detailed guidance.