Official letter No. 2414/TCT-DNNCN
dated July 7th, 2022 of the General Department of Taxation regarding personal income tax (PIT) policy
Posted: 11/7/2022 8:20:25 AM | Latest updated: 12/7/2022 3:34:41 PM (GMT+7) | LuatVietnam: 5492
| Vietlaw: 568
According to point b.3 clause 1 Article 25 of Circular No. 111/2013/TT-BTC , with regard to a foreigner that is seconded to Vietnam to work, if the duration stated the contract of assignment is at least 183 days, his/her PIT shall be calculated according to the progressive tax table.
The foreigner’s tax period shall be determined according to point a clause 1 Article 6 of Circular No. 111/2013/TT-BTC . Accordingly, if the foreigner was present in Vietnam for fewer than 183 days in a calendar year, the first tax period shall be determined the 12 consecutive months from the date of arrival in Vietnam. From the second year, the tax period is the calendar year.
Ms Phuong Thao (VietlawOnline.com)
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