LuatVietnamLogo

blue-check Regarding PIT accounting made by foreigners in the Covid-19 context

Official letter No. 2396/TCT-DNNCN dated June 12th, 2020 of the General Department of Taxation regarding declaration on personal income tax (PIT) accounting made by foreigners in the context of Covid-19 pandemic
Posted: 3/7/2020 2:17:07 PM | Latest updated: 10/7/2020 2:41:59 PM (GMT+7) | LuatVietnam: 4999 | Vietlaw: 466
VietlawOnline

The General Department Taxation does not allow foreigners to defer their submission of PIT accounting dossiers if they do not infected with Covid-19 even they live in Covid-19 affected areas.

If a foreigner is present in Vietnam for fewer than 183 days in the first year of arrival in Vietnam, he/she shall make PIT accounting at the time of full 365 days. From the second year, the foreigner shall make PIT accounting at the end of the calendar year (point e.2 Clause 2 Article 26 of Circular No. 111/2013/TT-BTCstatus2 )
With regard to a non-resident (he/she is present in Vietnam for fewer than 183 days in a calendar year or does not has a contract of leasing house with a term of at least 6 months), he/she shall be exempt from making PIT accounting. However, his/her income shall be deducted 20% PIT.
Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com while re-issuing above sumary content
Information
PublishedVietlaw's Newsletter No. 466
Files attachment

Read more:

nexto  Issues relating to authorization of PIT accounting (4/5/2020) 

nexto  Regarding PIT accounting with regard to irregular incomes (26/6/2019) 

Foreign laborers