OFFICIAL LETTER NO. 1693/TCT-TNCN DATED 05 MAY 2015 OF GDT IN GUIDANCE OF PIT FINALIZATION
According to official letter No. 1693/TCT-TNCN:
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For PIT finalization for foreigners
In case, foreign employees (the countries have signed the double taxation avoidance agreement with Vietnam and protect the tax evasion, fraud for the income taxes) firstly come to Vietnam from 12 Apr 2014 to 31 Dec 2014 and have enough conditions as resident individuals in Vietnam when implementing PIT finalization in 2014, they must disclose their global income, calculate family circumstances reduction from Apr 2014 to Dec 2014 (rounded month) and they are responsible for PIT finalization with tax authority.
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For house rental, electricity, water charges and the services excluding taxable income
In case, if employers build houses (out of industrial zone) and provide house rental, electricity, water charges and the services freely (if any) to employees working in industrial zone, it is not included PIT taxable income of employees.
In case, employers build houses in industrial zone and provide house rental, electricity, water charges and the services freely (if any) to employees working in industrial zone it is not included PIT taxable income of employees.
At the time of applying house rental, electricity, water charges and the services excluding taxable income of employees from 01 Jan 2014
