The Tax Department of Ho Chi Minh City responded to this problem as follows:

Pursuant to Clause 2, Article 2 of Circular 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance:

"2. Income from salary, wages

Income from wages and salaries is the income an employee receives from an employer, including:

a) Salaries, wages and other amounts of salary and wage nature in cash or non-cash forms.

b) Allowances and subsidies, except for the following allowances and benefits:

b.4) Toxic and dangerous allowances for industries, occupations or jobs in the workplace with hazardous and dangerous elements.

The allowances, subsidies and levels of allowances and subsidies not included in taxable income guided at Point b, Clause 2 of this Article must be prescribed by competent state agencies.

Pursuant to Article 2 of the Government's Resolution No. 16/NQ-CP dated February 8, 2021 on the anti-epidemic allowance;

Based on the above regulations, according to Mr. Tran Huy Hoang, he was assigned by the Department of Health to support the fight against the epidemic for a hospital that had fought, and was paid allowances for epidemic prevention. In case the allowances for epidemic prevention and control prescribed in Article 2 of Resolution No. 16/NQ-CP are included in the allowances, subsidies and allowances and subsidies not included in taxable income guided at Point b Clause 2, Article 2 of Circular No. 111/2013/TT BTC

In case the epidemic prevention and control allowances are not paid according to the provisions of Article 2 of Resolution No. 16/NQ-CP, they shall be included in the PIT taxable income.

The City Tax Department informed Mr. Hoang and based on the actual situation to comply with the provisions of the cited legal documents.

According to the Government Newspaper