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blue-check Regarding determination of PIT incurred by workers working for foreign airlines

Official letter No. 44397/CTHN-TTHT dated November 5th, 2021 of the Department of Taxation of Ha Noi city regarding determination of personal income tax (PIT) incurred by workers working for foreign airlines
Posted: 12/11/2021 7:17:13 AM | Latest updated: 15/11/2021 3:22:26 PM (GMT+7) | LuatVietnam: 5333 | Vietlaw: 536
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With regard to workers working for foreign airlines, if they meet the conditions on resident at clause 1 Article 1 of Circular No. 111/2013/TT-BTCstatus2 , they shall be subject to tax on the whole income generated in Vietnam and outside Vietnam, regardless of places of payment.

Rate of tax withholding shall depend on term of labor contract. If a labor contract’s term is at least 3 months, tax shall be withheld according to the progressive tax table. If a labor contract’s term is less than 3 months, tax shall be withheld at 10% (point b, point i clause 1 Article 25 of Circular No. 111/2013/TT-BTCstatus2 ).

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 536
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Labour - Employment