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blue-check It is not allowable to defer payment of PIT on incomes from salary, wage due to effects of Covid-19

Official letter No. 3353/TCT-DNNCN dated August 14th, 2020 of the Department of Taxation regarding deferral of payment of personal income tax (PIT) on incomes from salary, wage
Posted: 24/8/2020 8:18:05 AM | Latest updated: 31/8/2020 9:38:49 AM (GMT+7) | LuatVietnam: 5030 | Vietlaw: 473
VietlawOnline

Based on Article 2 of Decree No. 41/2020/ND-CP, the policy on deferral of payment of PIT due to effects of the Covid-19 pandemic is only applied to PIT in terms of business (PIT incurred by business individuals), not applicable to PIT on incomes from salary, wage (PIT incurred by employees).

Accordingly, foreigners that are seconded to Vietnam for work shall not be eligible for deferral of payment of PIT due to effects of Covid-19.

Ms Phuong Thao (VietlawOnline.com)
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PublishedVietlaw's Newsletter No. 473
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