OFFICIAL LETTER NO. 2994/TCT-TNCN DATED 24 JULY 2015 OF GDT IN GUIDANCE OF SOME CONTENTS OF REVISING, ADDING CIRCULAR 92/2015/TT-BTC
On 24 July 2015, GDT issued official letter 2994/TCT-TNCN introducing some contents of revising, adding Circular 92/2015/TT-BTC. Accordingly, some contents are mentioned as follows:
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Some contents of revising, adding tax policy and tax declaration for business individuals
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Some contents of revising, adding tax administration for business individuals
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Some contents of revising, adding PIT policy
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For income excluded from taxable income
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For converting taxable income into VND
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For calculating tax for accumulative insurance that bought for employees.
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For tax calculation for income from inheritance, gifts
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For offsetting tax finalization on behalf of individuals for income payers
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Some contents of revising, adding PIT administration
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For PIT finalizations obligation
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For tax finalization authorization
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For revising, adding tax forms, declarations
