Uni 25-07-2014 - Guidance on PIT issues

According to official letter No. 2625/TCT-TNCN:

• Business trips paying to seasonal employees without labor contracts such as translation, interpretation, individuals’ consulting will not include taxable income as regulations.
• The payments to individuals participating seminars and teaching more two million (2,000,000) VND/time must perform to withhold 10% PIT to the income before paying to individuals.
• If income payers do not withhold PIT at source, individuals declare directly to tax authority in charge. PIT declaration file to resident individuals having income from salary, wage follows Form 07/KK-TNCN and they self-finalize PIT with Form 09/KK-TNCN (if they are PIT finalization individuals)