The Official letter No. 2146/TCT-TNCN dated 02 July 2013 of GDT in guidance of PIT declaration, payment for resident individuals who have incomes from foreign country
The official letter No. 2146/TCT-TNCN:
In case, individuals who reside in Vietnam and have incomes from salary, wage paid in both Vietnam and foreign country, Vietnamese enterprises paying incomes to the individuals are responsible for withholding, declaring and paying their PIT in compliance with form No. 02/KK-TNCN issued together with Circular No. 28/2011/TT-BTC, individuals directly declare monthly the income paid in the foreign country under form No. 07/KK-TNCN. At the end of a fiscal year, individuals self-finalize PIT and deduct the tax amounts paid in foreign country.
