red-check Guidelines on PIT declaration and payment (applicable from October 1st, 2013)

Circular No. 111/2013/TT-BTCstatus2 dated August 15, 2013 of the Ministry of Finance on the implementation of the Law on Personal income tax, the Law on the amendments to the Law on Personal income tax, and the Government's Decree No. 65/2013/ND-CPstatus2 elaborating a number of Articles of the Law on Personal income tax and the Law on the amendments to the Law on Personal income tax
Posted: 27/8/2013 10:46:36 AM | Latest updated: 4/1/2023 8:22:53 AM (GMT+7) | LuatVietnam: 3308 | Vietlaw: 114

This Circular detailing some new regulations takes effect on July 1, 2013 in the revised Personal Income Tax Law No. 26/2012/QH13 and the Decree No. 65/2013/ND-CPstatus2 .

Accordingly, if the business is the object of VAT declarations quarterly or has the monthly personal income tax deduction for each type of declaration is below VND 50 million, the business is declared PIT quarterly. Conversely, is declared monthly. The declaration by month or quarter shall be determined after the first month of arising deduction and it is steady in the whole the year (Article 26)

Dependents must have the tax code number so that they are considered for family allowances. The tax agency will grant tax code automatically for this object at the time of application for deduction registration declaration. For dependents registered before the effective time of this Circular, they will continue to be deducted until having the new tax code (Article 24)

Income from inheritance or gift is property among family members are exempted from personal income tax, it is extended to house and construction which will be formed in the future (Article 3).

Persons who have occasional income under the current income tax rates (9 million / month) must have a personal new tax code to be allowed to make personal commitments to low-income exempt from withholding tax rate (Point i, Clause 1, Article 25)

The period of leasing house (183 days) as a basis for determining individual residing including the time he/she is at hotels, guest houses, motels, inns, work, ... and regardless of the individual or company lease (Article 1)

This Circular takes effect from the date of October 01, 2013. However, contents of the personal income tax policy in the Law on amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 65/2013/ND-CPstatus2 takes effect on July 1, 2013.

Abolishing guidance on personal income tax in the Circular No. 84/2008/TT-BTCstatus1 of September 30,2008; No. 10/2009/TT-BTCstatus1 of January 21, 2009; No. 42/2009/TT-BTCstatus1 of September 3, 2009; No. 62/2009/TT-BTCstatus1 of March 27, 2009; No. 161/2009/TT-BTCstatus1 of August 12,2009; No. 164/2009/TT-BTCstatus1 of August 13, 2009, No. 02/2010/TT-BTCstatus1 of January 11, 2010; No. 12/2011/TT-BTCstatus1 of January 26, 2011; No. 78/2011/TT-BTCstatus1 of June 8, 2011; No. 113/2011/TT-BTCstatus1 of August 4, 2011 of the Ministry of Finance.

Abolishing guidance contents of personal income tax issued by the Ministry of Finance prior to the date of this Circular may not be effective in accordance with the guidance in this Circular.

Amendement notes
  • See more the amendments and supplements at Circular No. 119/2014/TT-BTCstatus2 dated August 25th, 2014.
  • The contents relating to PIT incurred by business individuals guided at Articles 7, 8 and 9 of this Circular shall be abrogated from July 30th, 2015. See the new regulations at Circular No. 92/2015/TT-BTCstatus2 dated June 15th, 2015.
  • Point d clause 6 Article 2 of this Circular (regulating PIT on incomes from winning prizes from the games with prizes and the like held by economic organizations, administrative agencies, associations, other organizations and individuals) shall be abrogated from July 30th, 2015. See the new regulations at Circular No. 92/2015/TT-BTCstatus2 dated June 15th, 2015.
  • See more the amendments, supplements at Circular No. 25/2018/TT-BTC dated March 16th, 2018
  • Article 5, Article 6, Article 24, clause 1, points a, b, c, d, đ, e.3, e.4, e.5, e.6, e.7 clause 2, clause 7, clause 8 Article 26 of this Circular shall be abrogated from January 1st, 2022, according to the regulations at Circular No. 80/2021/TT-BTCstatus2 dated September 29th, 2021.
  • See more the amendments and supplements to point g clause 1 Article 9 of this Circular at Circular No.79/2022/TT-BTC dated December 30th, 2022.


Effective Date 1-Oct-2013
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 114

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