The calculation, declaration and finalization of PIT incurred by a foreign worker that is a resident in Vietnam shall be carried out according to the following regulations:
- Criteria for determination of a resident, based on clause 1 Article 1 of Circular No. 111/2013/TT-BTC ;
- Tax period of a foreign worker that is a resident, determined according to point a clause 1 Article 6 of Circular No. 111/2013/TT-BTC ;
- Responsibilities to withhold, declare and pay tax, carried out according to point b.3 clause 1 Article 25 of Circular No. 111/2013/TT-BTC ;
- Time, bases for making tax finalization, applying point e.2 clause 2 Article 26 of Circular No. 111/2013/TT-BTC .
|Published||Vietlaw's Newsletter No. 530|