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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A is an individual that hncn a number of articles and sign a service contract with company X in A only earns income from the company X.

At the end of this year, if Mr. A is requested to make the final personal income tax declaration, he shall make the declaration himself without delegating company X to make it on his behalf.

Home page Legal Tnfn Official dispatch. Departments of taxation of central-affiliated cities and provinces. The final declaration of personal income tax is specified in the Law on Personal income tax, the Government’s Decree No.

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In order to ensure the uniform implementation of laws, the General Department of Taxation guides the final declaration of personal income tax as follows: The subjects that make final tax declarations. The income payer must deduct tax whether the tax is deducted nor not. A resident that earns income from wages and private business shall make final personal income tax declaration if: A resident being a foreigner that stops working in Vietnam before leaving Vietnam.

When a resident being a foreigner stops working in Vietnam and make final tax declaration before December 31st, then comes back to Vietnam and works until the end of the year, that individual shall make the final declaration of the tax on the taxable income from January 1st to December 31st. X starts working in Vietnam on Tnch 05thand stops working on August 31st X stays in Vietnam more than days from January 05th to the day of departure.

X makes the final declaration of the tax on his taxable income from January 01st until the end of August 31st On September 15thMr. X comes back to Vietnam and works until the end of X shall make the final declaration of the tax on his taxable income from January 01st until the end of December 31st Delegating the final tax declaration: When a individual that earns income from his or her wages under a long-term contract more than 03 months from only one place in a calendar year is requested to make final tax declaration, he or she may delegate the wage payer to make the final tax declaration on his or her behalf, even he or she has not worked for full 12 months.

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