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DELOITTE: THE AMENDED CIRCULAR ON PERSONAL INCOME TAX (€œPIT€)
Circular 92 provides some significant changes and supplementation on: (i) tax calculation method and tax rate for business income; (ii) exchange rates for converting taxable income into VND; (iii) a number of non-taxable income items and tax exemption items; and (iv) method of tax withholding, declaration and finalization. By this Alert, we would like to highlight some notable points for your awareness and individual tax planning.
Please click the link below to download the full version provided by Deloitte Vietnam:
The Amended Circular On Personal Income Tax (“Pit”)
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DELOITTE VIETNAM
www.deloitte.com/vn
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Ho Chi Minh City, Vietnam
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