Vietnam Legal Documents Database

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Topic >> Tax-of-Personal-Income
  • fa-check-circle Official Letter No. 3387/TCT-CS - From 2015: After – tax profit of one member limited liability companies shall be exempt from tax on capital investment ( 4-Sep-2018)
    According to Clause 4 Article 2 of Decree No. 12/2015/ND-CPfa-exclamation-circle , from January 1st, 2015, incomes after fulfillment of EIT payment of a one member limited liability company owned by an individual shall be exempt from tax on capital investment. read more
  • fa-check-circle Official Letter No. 3256/TCT-TNCN - Regarding PIT on house rents included in bonuses ( 23-Aug-2018)
    According to Clause 2 Article 11 of Circular No. 92/2015/TT-BTCfa-exclamation-circle , the house rents paid by an enterprise on behalf of employees shall be subject to PIT according to the actual amount paid on behalf but they must exceed 15% of total taxable income. read more
  • fa-check-circle Official Letter No. 51692/CT-TTHT - Regarding PIT incurred by residents that provide counselling under service contracts ( 25-Jul-2018)
    According to point i Clause 1 Article 25 of Circular No. 111/2013/TT-BTCfa-exclamation-circle , resident individuals that do not have labor contracts shall be subject to 10% PIT. read more
  • fa-check-circle Official Letter No. 41324/CT-TTHT - Regarding PIT on incomes from capital investment outside Vietnam ( 18-Jun-2018)
    According to Clause 7 Article 16 of Circular No. 156/2013/TT-BTCfa-exclamation-circle , individuals have to themselves declare and pay tax on income from capital investment generated outside Vietnam. This income shall be subject to PIT at the tax rate of 5% (Article 10 of Circular No. 111/2013/TT-BTC). read more
  • fa-check-circle Official Letter No. 1827/TCT-TNCN - Regarding PIT incurred by a resident who receives both income in Vietnam and income outside Vietnam ( 17-May-2018)
    According to Clause 1 Article 14 of Circular No. 92/2015/TT-BTCfa-exclamation-circle , in case a resident individual in Vietnam receives tax – exclusive incomes (net incomes) from both Representative Office in Vietnam and another Company outside Vietnam of the same Corporation, incomes to be grossed up are the actually – received incomes plus other benefits paid by the employers on behalf of the employee (if any) minus deductions. read more
  • fa-check-circle Official Letter No. 5638/TCT-TNCN - Regarding PIT on health insurance bought for employees ( 8-Dec-2017)
    According to Clause 3 Article 11 of Circular No. 92/2015/TT-BTCfa-exclamation-circle , amount of money used for buying health insurance for employees shall be exempt from PIT withholding if it is a type of insurance products without accrual of premiums. read more
  • fa-check-circle Official Letter No. 1873/TCT-TNCN - Regarding PIT on compensation for contract breach ( 10-May-2017)
    According to the Law on personal income tax No. 04/2007/QH12fa-exclamation-circle (which has been amended at the Law No. 71/2014/QH13), personal income tax (PIT) is only imposed on 10 types of incomes below: read more
  • fa-check-circle Official Letter No. 3688/CT-TTHT - Regarding PIT on incomes paid by a representative office ( 24-Apr-2017)
    According to Article 16 of Circular No. 156/2013/TT-BTCfa-exclamation-circle , if a foreign representative office directly makes payments for its employees working at the representative office, it shall withhold, declare and pay PIT monthly/quarterly by using form 05/KK-TNCN. However, if the representative office’s employees are paid salaries outside Vietnam, they have to directly declare and pay PIT according to form 02/KK-TNCN issued together with Circular No. 92/2015/TT-BTCfa-exclamation-circle .
  • fa-check-circle Official Letter No. 1404/TCT-TNCN - Regarding PIT on incomes of owner of a single-member limited liability company ( 14-Apr-2017)
    Based on Article 90 of the Labor Code No. 10/2012/QH13 and the guidelines provided in Clause 2 Article 2 of Circular No. 111/2013/TT-BTCfa-exclamation-circle , the amount of money received by a Director General of a single-member limited liability company paid by himself is not income from salary, wage. As the result, this income amount is not liable to PIT according to the regulations provided for incomes from salary, wage. read more
  • fa-check-circle Official Letter No. 15088/CT-TTHT - Regarding PIT reduction for individuals who are assigned to work in economic zones ( 5-Apr-2017)
    According to Clause 3 Article 1 of Circular No. 128/2014/TT-BTC, persons who sign labor contracts with enterprises outside economic zones are assigned to come to economic zones in order to carry out economic contracts for organizations, individuals operating investment, business, and production in the economic zones, they are also considered for reduction of personal income tax (PIT). read more
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