Uni 09-07-2018 - Guidance on PIT taxable income calculation from house rents

Official letter 2429/TCT-TNCN guiding PIT taxable income calculation from house rentals:

In case, the office agrees to pay the employees in the form:

Salaries includes tax and other benefits Office pay (house rent ...) in the form of salary excluding taxes, the Office conducts to convert other benefits Office pay (house rent ...) (NET) into Gross income before determining the house rent to be included in the taxable income as stipulated in Clause 1, Article 14 of Circular No. 92/2014 / TT-BTC dated 15/06/2015. After the office then sums up the house rent determined as above with the salary (GROSS) that the employees receive to calculate the payable PIT amount by the taxpayers in the period.