blue-check Regarding form of PIT declaration of foreign workers

Official letter No. 53948/CTHN-TTHT dated December 13th, 2021 of the Department of Taxation of Ha Noi city regarding form of personal income tax (PIT) declaration with regard to foreign workers
Posted: 15/12/2021 10:56:57 AM | Latest updated: 22/12/2021 10:23:30 AM (GMT+7) | LuatVietnam: 5356 | Vietlaw: 542

The period prior to January 1st, 2022, form of PIT declaration shall be applied according to Circular No. 92/2015/TT-BTCstatus2 .

Accordingly, in case a company is responsible to pay all salaries to a foreign worker who is seconded to work at the company by the parent company outside Vietnam (including the salary the parent company pays on behalf of the company), it has to withhold PIT on the whole income, including the income paid on the company’s behalf and use the form No. 05/KK-TNCN promulgated at Circular No. 92/2015/TT-BTCstatus2 .

From January 1st, 2022, the PIT return shall be applied according to the new form promulgated at Circular No. 80/2021/TT-BTC .

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 542
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