Uni 03-02-2025 - Determination of PIT income

Official letter 8961/CT-TTHT determination of PIT income:

Based on the above regulations and as presented in the question document:

• If the Company applies the form of fixed telephone fee for each employee serving the actual production and business activities at the Company during the period, specifically stating the conditions for enjoyment and the level of enjoyment in the Labor Contract according to the Company's financial regulations, it will not be included in the taxable income of the corresponding individual according to the provisions in Point d.4 Clause 2 Article 2 Circular No. 111/2013/TT-BTC (mentioned above).
• In case a foreign individual not residing in Vietnam receives income in the form of salary, wages, other monetary or non-monetary benefits other than salary, wages that the employee is entitled to in any form arising in Vietnam according to the provisions of Article 2 of Circular No. 111/2013/TT-BTC, the Company is responsible for deducting personal income tax at a rate of 20% before paying income to the non-resident individual according to the provisions of Article 18 and Article 25 of Circular No. 111/2013/TT-BTC. For the house rent of foreign employees in Vietnam paid by the Company on their behalf, the house rent is included in the taxable income of personal income according to the actual amount paid, but does not exceed 15% of the total taxable income arising in Vietnam (excluding house rent, electricity, water and accompanying services (if any)) according to the guidance in Clause 2, Article 11 of Circular No. 92/2015/TT-BTC.