In case a company pays business trip allowances to some experts that do not sign labor contracts, if they are domestic experts, 10% PIT shall be withheld (point i Clause 1 Article 25 of Circular No. 111/2013/TT-BTC).
In contrast, if they are foreign experts who do not reside in Vietnam, it is required to withhold 20% PIT (Clause 1 Article 18 of Circular No. 111/2013/TT-BTC).
Particularly, for foreigners that are experts performing ODA projects, they shall be exempt from PIT if they meet the regulations at Decision No. 119/2009/QD-TTg .
|Published||Vietlaw's Newsletter No. 420|