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blue-check Bases for calculation, declaration and finalization of PIT incurred by foreign workers

Official letter No. 3880/TCT-DNNCN dated October 8th, 2021 of the General Department of Taxation regarding determination of personal income tax (PIT)
Posted: 11/10/2021 9:01:49 AM | Latest updated: 11/10/2021 3:22:26 PM (GMT+7) | LuatVietnam: 5309 | Vietlaw: 530
VietlawOnline

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-BTCstatus2 ;

- 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-BTCstatus2 ;

- Responsibilities to withhold, declare and pay tax, carried out according to point b.3 clause 1 Article 25 of Circular No. 111/2013/TT-BTCstatus2 ;

- Time, bases for making tax finalization, applying point e.2 clause 2 Article 26 of Circular No. 111/2013/TT-BTCstatus2 .

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 530
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