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Foreigners who are sent to the company and work, have
to notify the tax office
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On 13th August 2010. General Department issued Document No. 3033/TCT-DNL to guide about personal income tax for Foreigners who are sent to the company and work. Whereby, those foreigners arise income have subject to personal income tax, regardless of income by Vietnam or the foreign payments. If foreign side do not have business place in Vietnam, Company in Vietnam have to send to notify the tax office; as well as requiring individuals and company of foreign partners supply information about income of such individuals in Vietnam
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No “Gross up” the family circumstances deductions and other amounts paid on behalf of workers
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Under Document No. 3565/TCT-TNCN dated 14th September 2010 of General Department sent to Department of Tax of provinces, municipal cities. In case individuals who is paid NET salary (salary after tax), it converted into the pre-tax income (gross up) is conducted follow guiding at Document No. 1578/TCT-TNCN dated 28th April 2009. Individuals who is received NET salary but Company paid on behalf some items as: compulsory insurance, voluntary insurance, rental … Only gross up the salary after tax was deducted from his family circumstances, then add the items is paid on behalf to determine the amount of income subject to personal income tax
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Not present in Vietnam but having incomes arose in Vietnam still have to declare and pay personal income tax
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On 8th October 2010, General Department issued Document No. 4032/TCT-TNCN about tax obligation of individuals are not present in Vietnam. This document affirmed from 1st January 2009, foreigners are not in Vietnam but having incomes is caused from working in Vietnam still have to declare and pay personal income tax in Vietnam for that incomes as stipulated.
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