Uni 10-07-2013 - Guidance of amendment and addition to Law on PIT

The official letter No. 8817/BTC-TCT:

·         Application to family circumstance deduction for resident individuals who have incomes from salary, wage as follows:

Deduction for self-tax payer is 9 million VND/month;

Deduction for one dependant is 3,6 million VND/month.

·         Amendment to regulations of conditions of determining a resident individual on basis of the house rental period stated in labor contract more than 183 days ( instead of 90 days as stipulated in Decree No. 100/2008/NĐ-CP dated 8 Sep 2013 of Government).

·         Organizations, individuals paying incomes to resident individuals without labor contracts or with labor contracts less than 3 months, 10% PIT for the incomes  in amount of more than 2,000,000 VND/time will be withheld (irrespective of individuals who have tax codes or not).