blue-check Regarding PIT on benefits other than salary of foreign employees

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
Posted: 28/8/2023 7:31:26 AM | Latest updated: 29/8/2023 3:42:30 PM (GMT+7) | LuatVietnam: 5773 | Vietlaw: 626

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-BTCstatus2 , 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-BTCstatus2 .

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 626

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