Oficial letter No.4484/CT-TTHT dated 19 July 2013 of HCM deparment tax in guidance of PIT from 01 July 2013
According to official letter No.4484/CT-TTHT:
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From 01 July 2013, when an employee’s PIT is withheld, he/she will be entitle to family circumstance deduction level as follows:
For himself/herself is 9 million VND/month (108 million VND/year);
For each dependant that the employee nurtures is 3,6 million VND/ month as from the nurture date
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The income from salary of June 2013 paid to employees in July 2013 will be included the income of July 2013
