Official letter No. 61182/CTHN-TTHT dated August 21st, 2023 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) on incomes earned by foreign employees

In case the Company pays foreign employees amounts as salary or wage or benefits in cash other than salary and wage according to the regulations at Article 2 of Circular No. 111/2013/TT-BTC , it is required to withhold PIT.

The withholding of PIT with regard to foreign employees that are residents shall be carried out according to the regulations at clause 1 Article 25 of Circular No. 111/2013/TT-BTC .