According to this Official letter, in case a branch directly signs a labor contract and pays all salaries to a foreigner that is a Director General of a branch cum Chief of a Representative office, the branch shall be responsible for withholding, declaring and paying PIT. With regard to the Representative office, if it does not pay any amount to the foreigner, it shall be exempt from making PIT declaration and accounting.
If the foreign Director General’s labor contract lasts more than 3 months and he still works at the time the branch declares PIT accounting, the Director General may authorize the branch to make PIT accounting on his behalf.
Regarding PIT declaration, accounting made on behalf of a Director General of a branch cum Chief of a Representative office
CV43219-01112021CTHN[VLO].pdf
