187 TCT TNCN PDF

However, there are some exceptions and the "preferential" treatment for specific foreign workers from foreign country. Finalization in the first year to Vietnam The first year in Vietnam, foreigners need to identify themselves with the resident or non-resident to make personal income tax finalization at the end of the calendar year. If the resident, they will have to make PIT finalization normally as the native Vietnamese. However, just one year after the date of first entry to Vietnam, they need to aggregate the income within days prior to PIT finalization. Then, if they continue to work to the end of the year, they need personal income tax finalization one more time for income in the period from the beginning of the year 1 Jan to the end of the year 31 Dec Year. If They arrive and depart from Vietnam in the same calendar year and are resident, PIT finalization declaration of personal income in Vietnam is calculated from the beginning of the year 1 Jan to the month leave Vietnam, regardless of the time of your entry is incorrect or after 1 Jan.

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However, there are some exceptions and the "preferential" treatment for specific foreign workers from foreign country. Finalization in the first year to Vietnam The first year in Vietnam, foreigners need to identify themselves with the resident or non-resident to make personal income tax finalization at the end of the calendar year. If the resident, they will have to make PIT finalization normally as the native Vietnamese. However, just one year after the date of first entry to Vietnam, they need to aggregate the income within days prior to PIT finalization.

Then, if they continue to work to the end of the year, they need personal income tax finalization one more time for income in the period from the beginning of the year 1 Jan to the end of the year 31 Dec Year. If They arrive and depart from Vietnam in the same calendar year and are resident, PIT finalization declaration of personal income in Vietnam is calculated from the beginning of the year 1 Jan to the month leave Vietnam, regardless of the time of your entry is incorrect or after 1 Jan.

Conversely, the above case, if the object is a non-resident i. PIT exemption for air tickets on leave vacation The personal income tax exemption in this case applies only to a return air ticket roundtrip of the foreign labor contracting company and just accept the limit once a year. Subsidies are not bound levels, according to the levels specified in the labor contract. This is still a question not answered. The unregistered months dependents will not be reduced based on family circumstances.

As stipulated in Clause 3. In the year if there is a change in the dependent than the first registration, within 30 days after the date of change increase or decrease. For new employers, labor registration renewal is the last day of the month to sign labor contracts. Accordingly, the reduction of family circumstance is measured from the time of filing the Registration dependents.

The months being late of registration will not be reduced. Dependent registration dossiers are made in form No. Company submit one set to the tax office and stored one in company as a basis for family circumstance the deduction upon PIT deduction. Where the Company is filing family circumstances in which no tax stamp of the Tax Department is not sufficient basis for calculation of family circumstances for dependents.

Please contact the company tax agencies directly managing to solve. This amount includes Because of salary in excess of Follow the instructions in Dispatch No. However, if they continue to reside in Vietnam next year bringing the total number of days of presence in Vietnam to days, They are subject to personal income tax finalization.

The deadline for finalization submission is 90 days from the date that is one year of entry to Vietnam. For example: an foreign employee who entering Vietnam on 1 Sept By the end of , if the person is not eligible resident individuals shall be exempt from personal income tax finalization in However, since 1 Sept long time to , if the total number of days of residence in Vietnam for days or more or a house lease contract of 90 days or more , they must pay personal income tax finalization for the period from 1 Sept to 31 August within 3 months from the date of 31 August ie one year after the date of first entry.

Personal income tax finalization in the period from 01 Jan to 31 August will be reduced according to the arithmetic average of the year see average reduction formula in Clause 2. PIT finalization Guide For foreigners if personal income tax finalization in but later returned to work also in , the implementation of the personal income tax finalization for , from It should be noted that salary, bonus The personal income tax refund shall comply with the provisions of Article 46 of Circular No.

Office expenses Stationary, telephone etc Point 2. If these expenses are paid to employee according to labout contract, it is recorded the salary expenses base on the approval of Management Board and is exempted PIT. Uniform allowance Point 2.

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Hướng dẫn cách tính thuế TNCN từ tiền lương, tiền công năm 2019

Shaktinos It should be noted that salary, bonus Thus, for example, income of 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. As stipulated in Clause 3. 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 hncn their former employer to their new employer. The subjects that make final tax declarations.

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