OFFICIAL LETTER 846/CT-TTHT DATED 04/3/2019 OF HAI DUONG TAX DEPARTMENT GUIDING PIT POLICY
Official letter 846/CT-TTHT dated 04/3/2019 Hai Duong Tax Department guiding PIT policy:
If a foreigner is an individual residing in Vietnam and has a capital transfer activity, then:
- Time of determining taxable income is the time when the contract of capital contribution transfer takes effect.
- The deadline for submission of personal income tax declaration dossiers for capital transfer activities is the 10th (ten) day after the effective date of the capital transfer contract.
- The tax payment time limit is the time limit stated in the tax payment notices of the tax agency.
