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187 TCT TNCN PDF

26 Tháng Mười Hai /TCT-TNCN, dated January 15, guiding finalization of the personal income tax, the individual residents as foreigners are subject. Dispatch No. /TCT-TNCN on 01/15/ • In Dispatch No. / TCT-TNCN on 17/01/ • In Dispatch No. /TCT-TNCN on 11/02/ On 15 January , the General Department of Taxation (“GDT”) issued Official Letter /TCT-TNCN (“Letter ”) to all local tax.

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Some of the key updates can be found below. If they return and live a total of or more days in Vietnam, then they will be subject to PIT starting from 1 January not the date of their arrival.

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Calculations Based on Calendar Year Foreigners who finish their Vietnam assignment and depart but return to work in the same calendar year are required to complete the PIT finalization covering the entire calendar year.

Individuals subject to any of the above conditions must conduct PIT finalization by themselves directly with the tax office.

Deductions for Dependents Individuals that have tnch to dependents are allowed to take out deductions for their dependents from their monthly PIT filings starting from when they register.

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For this, the dependent s must be registered properly prior to the time of PIT finalization.

PIT – hoangcounsel

Individuals who have already registered their dependents but change their place of work must resubmit copies of the information of their dependents that has already been certified by their former employer to their new employer. If PIT exemptions are claimed, statutory forms i. Individuals who conduct their tax filings directly with the tax authorities but have overpaid for their tax returns can be refunded the difference or have that difference deducted from the next cycle of PIT finalization.

For further details or to contact the firm, please email vietnam dezshira. An Introduction to Doing Business in Vietnam This new page report touches on everything you need to know about doing business in Vietnam, and is now available as a complimentary PDF download on the Asia Briefing Bookstore.

In this issue of Vietnam Briefing magazine, we discuss the growing popularity of China plus one manufacturing An Introduction to Doing Business in Tnfn will provide readers with an overview of the fundamentals Vietnam’s labor force is one of the major drivers of foreign investment in Vietnam. In this issue of Vietnam B This edition of Tax, Accounting, and Audit in Vietnam, updated foroffers a comprehensive overview ttct th Your email address will not be published.

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Notify me of new posts by email. Stay Ahead of the curve in Emerging Asia. Our subscription service offers regular regulatory updates, including the most recent legal, tax and accounting changes that affect your business. A PIT withholding receipt has been issued to them The employee did not sign a labor contract The employee signed a labor contract with a term of less than three months The employee signed a labor contract with a term of more than three months but they have more than one source of employment income The employee signed a service contract that already has 10 percent or 20 percent PIT withheld Individuals subject to any of the above conditions must conduct PIT finalization by themselves directly with the tax office.

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