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Home > Legal Document Library > Personal Income Tax

Uni 10-10-2014 - Guidance on PIT for house rent

Issue date: 10/10/2014 | 8:37:20 AM

OFFICIAL LETTER NO. 3816/TCT-TNCN DATED 06 SEPTEMBER 2014 OF GDT IN GUIDANCE OF PIT FOR HOUSE RENT

According to official letter No. 3816/TCT-TNCN:

In case, individuals rent houses, lessees do not comply with regulations of rent contract, and cancel the rent deposit, lessors will recognize the rent deposit as other income and must include in PIT

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