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blue-check Regarding PIT on lump-sum moving allowances given to foreign workers

Official letter No. 53953/CTHN-TTHT dated December 13th, 2021 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) on lump-sum moving allowances given to foreign workers
Posted: 15/12/2021 10:50:21 AM | Latest updated: 17/12/2021 4:41:06 PM (GMT+7) | LuatVietnam: 5357 | Vietlaw: 547
VietlawOnline

Lump-sum moving allowances given to foreigners that move to Vietnam to work shall be exempt from PIT.

The rates of PIT exemption shall be based on rates of allowances stated the labor contract or collective labor agreement (point b clause 2 Article 2 of Circular No. 111/2013/TT-BTC).

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 547
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