Oficial letter No. 5716/CT-TTHT dated 21 august 2013 of HCM taxation department in guidance of PIT declaration and withholding
According to official letter No. 5716/CT-TTHT:
In case, A General Director of an enterprise A in HCM working for another enterprise B in Ha Noi from Apr 2013 to Jul 2013, his income earned in both places paid by the enterprise B in Ha Noi and then the enterprise A return to the enterprise B this amount. The enterprise B has declared to withhold when it paid to him (including the paid amount for the enterprise A), the enterprise B is responsible for granting the certificate of the withheld PIT amount to the General Director, the enterprise A is responsible for withholding, declaring, paying PIT to HCM Taxation Department. From August 2013, the enterprise A directly pays salary to him, it is responsible for withholding, declaring, paying PIT to HCM Taxation Department as regulations
