OFFICIAL LETTER 61718/CT-TTHT DATED 13 SEP 2017 OF HA NOI TAXATION DEPARTMENT GUIDING VAT, PIT OF HOUSE RENTAL FOR FOREIGN INDIVIDUALS
Official letter 61718/CT-TTHT dated 13/09/2017 of Ha Noi Taxation Department guiding VAT, PIT of house rental for foreign individuals as follows:
In case, the oversea parent company assigned foreign individuals to work in Viet Nam according to appointment letter from the parent company, they are employees of the parent company paid by the parent company and paid by subsidiary in Viet Nam, paid the allowances in Viet Nam including house rental, VAT of house rental for foreign individuals working in Viet Nam paid by subsidiary in Viet Nam will be deducted.
When computing PIT of foreign individuals assigned to work in Viet nam; house rental, water, electricity charge and accompanied services (if any) paid by subsidiary will be included in taxable income by actual amount (including VAT) but not over 15% of total taxable income (excluding house rental).
