Tax & You (152) Fringe Benefit Tax

Loc Trinh

Giám đốc văn phòng kế toán và thuế vụ Loc Trinh & Associates, Sunshine Source: SBS Vietnamese

Less than a month, Christmas season comes.


At this time, establishments or businesses are prepared to organize parties, reward employees, and send gifts to their customers. 

Why is tax involved in partying and gifts? 

Not all party-related expenses are tax deductible, especially for entertainment-related expenses, and employers may be subject to a surtax for employee and family benefits.


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