blue-check PIT on global incomes paid on behalf of a foreigner shall be included in deductible expenses

Official letter No. 40839/CT-TTHT dated May 25th, 2020 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) expense
Posted: 27/5/2020 9:58:10 AM | Latest updated: 10/8/2020 10:55:38 AM (GMT+7) | LuatVietnam: 4969 | Vietlaw: 470

According to opinions of the Department of Taxation of Ha Noi city, in case a company pays PIT on global incomes on behalf of a foreigner, the PIT paid on behalf shall be accounted into deductible expenses if the foreigner is receiving salary or remuneration at the Company and there are agreements proving that the Company shall incur PIT in Vietnam on behalf of the foreigner.

Ms. Phuong Thao (
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PublishedVietlaw's Newsletter No. 470
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Read more:

nexto  Regarding PIT on incomes of foreigners received from their host country (6/2/2018) 

nexto  Regarding PIT incurred by a foreigner who resides in Vietnam for at least 183 days within 12 consecutive months (30/12/2017) 

nexto  Regarding issues relating to PIT finalization and declaration (12/5/2015) 

nexto  Regarding personal income tax (12/6/2015) 

nexto  A foreigner performing the contractor contract may authorize the PIT payment (26/1/2015) 

nexto  Regarding the issuance of PIT withholding vouchers (12/12/2014) 

Foreign laborers