26 Tháng Mười Hai /TCT-TNCN, dated January 15, guiding finalization of the personal income tax, the individual residents as foreigners are subject. Dispatch No. /TCT-TNCN on 01/15/ • In Dispatch No. / TCT-TNCN on 17/01/ • In Dispatch No. /TCT-TNCN on 11/02/ On 15 January , the General Department of Taxation (“GDT”) issued Official Letter /TCT-TNCN (“Letter ”) to all local tax.

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They have to directly proceed with their PIT finalization with relevant tax authorities.

Deductions for Dependents Individuals that have obligations to dependents are allowed to take out deductions for their dependents from their monthly PIT filings starting from when they register. The months 1877 late of registration will not be reduced.

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This is still a question not rct. Below are notable points addressed by Letter On tax declaration Taxonline software, Company contacts TS24 company for guidance. Best-fit job The best-fit job is the ultimate objective for any potential talents.

If these expenses are paid to employee according to labout contract, it is recorded the salary expenses base on the approval of Management Board and is exempted PIT.

Update: Personal Income Tax Finalization for Foreigners in Vietnam – Vietnam Briefing News

Same threads Monthly tax declaration and reporting service for enterprises and declaration and settlement of personal income tax. The unregistered months dependents will not be reduced based on family circumstances.


This amount includes The calculation of personal income tax in Vietnam after receiving overseas Gross salary posted 22 Jan In the year if there is a change in the dependent than the first registration, within 30 days after the date of change increase or decrease.

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Guidance on 2012 Personal Income Tax (“PIT”) Finalization in Vietnam

Howeversince 1 Sept long time toif the total number of days of residence in Vietnam for days or more or a house lease tncm of 90 days or morethey must pay personal income tax finalization for the period from 1 Sept to 31 August within 3 months from the date of 31 August ie one year after the date of first entry. Individuals subject to any of the above conditions must conduct PIT finalization by themselves directly with the tax office. X shall make the final declaration of the tax on his taxable income from January 01st until the end of December 31st Net base salary — less deductions for family circumstances i.

This means, the tax shall be imposed at the time the income is actually paid.

Vietnam Labour Law Update March If they tbcn and live a total of or more days in Vietnam, then they will be subject to PIT starting from 1 January not the date of their arrival.

The pathway to be familiar with Vietnam business conditions is based on the deep local understanding.


Update: Personal Income Tax Finalization for Foreigners in Vietnam

Payroll and HR Outsourcing. The subjects that make final tax declarations.

If PIT exemptions are claimed, statutory forms i. By the end ofif the person is not eligible resident individuals shall be exempt from personal income tax finalization in Calculation of PIT payable on gross income result from Step 2 Detailed guidance on the determination of taxable income in case of securities transfer is also available in Letter If They arrive and depart from Vietnam in the same calendar year and are resident, PIT finalization declaration of personal income in Vietnam is calculated from the beginning of the year 1 Jan to the month leave Vietnam, regardless of the time of your entry is incorrect or after 1 Jan.

On September 15thMr.

Authorization for income payers to proceed with the PIT finalization on behalf of individual taxpayers. Notify me tncj new posts by email.

Dependent registration dossiers are made in form No. It should be noted that salary, bonus PIT exemption cases posted 17 Dectcn However, just one year after the date of first entry to Vietnam, they need to aggregate the income within days prior to PIT finalization. Sincewhen Law No.

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