Circular No.111/2013/TT-BTC issued by the Ministry of Finance guiding the implementation of the personal income tax law, the law of amending and supplementing a number of articles of the Law on Personal Income Tax.
The Official letter No. 2146/TCT-TNCN dated 02 July 2013 of GDT in guidance of PIT declaration, payment for resident individuals who have incomes from foreign country
Decree No. 65/2013/NĐ-CP dated 27 June 2013 of Government in guidance of Law on PIT and addition, revision some articles of PIT (effective from 01 July 2013)