VietlawOnline

blue-check Regarding PIT accounting made by foreigners

Official letter No. 37673/CTHN-TTKT1 dated October 1st, 2021 of the Department of Taxation of Ha Noi city regarding certification of personal income tax (PIT) obligation in 2020
Posted: 19/10/2021 1:49:58 PM | Latest updated: 12/11/2021 8:06:04 AM (GMT+7) | LuatVietnam: 5315 | Vietlaw: 537
VietlawOnline

According to point e.3 clause 2 Article 26 of Circular No. 111/2013/TT-BTCstatus2 , foreigners that are residents in Vietnam have to make PIT accounting before termination of employment contracts and leaving Vietnam.

However, according to opinions of the Department of Taxation of Ha Noi city, in case a foreigner that is a resident and works in Vietnam but does not receive income, he/she shall be exempt from PIT accounting before termination of employment contract and leaving Vietnam.

In principle, foreign individuals may themselves review incomes earned within a year and determine payable tax amount (tax authorities do not certify payable tax but they only certify paid tax of individuals). However, authorities have the right to examine and handle violations.

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article
Related documents
blue-check 43219/CTHN-TTHTRegarding PIT declaration, accounting made on behalf of a Director General of a branch cum Chief of a Representative office
Penalty document
Unknown
Information
Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 537
Files attachment
enflag pdficon CV37673-01102021CTHN[VLO].pdf
Timeline
No data