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blue-check Regarding PIT exemption, reduction under Agreements for the avoidance of double taxation

Official letter No. 46348/CTHN-TTHT dated September 21st, 2022 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) exemption, reduction under Agreements for the avoidance of double taxation
Posted: 28/9/2022 7:49:14 AM | Latest updated: 29/9/2022 4:09:06 PM (GMT+7) | LuatVietnam: 5546 | Vietlaw: 580
VietlawOnline

Foreigners working in Vietnam that concurrently meet the conditions for tax exemption under Agreements for the avoidance of double taxation and the regulations at clause 2 Article 31 of Circular No. 205/2013/TT-BTC shall be exempt from tax in Vietnam.

In case the foreigners have paid the tax eligible for exemption, they may prepare the application for tax refund according to the regulations at Article 30 of Circular No. 80/2021/TT-BTC .

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 580

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