OFFICIAL LETTER 55162/CT-HTr DATED 24 AUGUST 2015 OF HANOI TAXATION DEPARTMENT IN GUIDANCE OF PIT
According to official letter 55162/CT-HTr:
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For commitment under form 23/CK-TNCN.
In case, individuals sign seasonal contracts from more 03 months, organizations, individuals pay income to conduct under the partly progressive tariffs, including that individuals sign from more 03 months in many places. In case, individuals sign seasonal contracts from more 03 months are not applied to form 23/CK-TNCN issued together with Circular 156/2013/TT-BTC.
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For authorization of PIT finalization.
In case, employees only have income from salary, wage signing contracts from more 03 months with an entity and actually working for the entity at the time of PIT finalization authorization, including that it is not enough 12 months in a year, will be authorized to that entity to finalize PIT under regulations of point d clause 2 article 26 Circular 111/2013/TT-BTC.
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For authorization of signing seasonal contracts.
In case, the heads of organizations do not directly sign contracts, it should be legally authorized by document to others to sign contracts as forms of Ministry of Labor - Invalids and Social Affairs.
