Uni 28-09-2017 - Guidance on PIT paid oversea

In case, the foreign individuals have income in Japan, Japan income payer withheld PIT, withheld PIT paid in Japan to the PIT payable in Viet Nam as regulations of e.1 clause 2 article 26 Circular 111/2013/TT-BTC dated 15 Aug 2013 of MOF and withheld oversea paid PIT to PIT payables in Viet Nam under clause 4 article 44 Circular 156/2013/TT-BTC dated 06/11/2013 MOF.

In case, in accordance with oversea regulations, oversea tax authority does not grant paid PIT certificate, taxpayers can submit the certificate from income payers with the withheld and paid PIT in PIT finalization declaration.