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.
|Published||Vietlaw's Newsletter No. 470|
Regarding personal income tax (12/6/2015)
Regarding the issuance of PIT withholding vouchers (12/12/2014)