The personal income which is less than or equal to 5 million VND/month will be exempted from PIT in the last 6 months, this income is calculated by the total taxable income of the year divided by 12 months.
Other cases remain in accordance the formula: average monthly taxable income [x] accumulated rate [x] 12 months with resident individuals having income from salary, wage and doing business.
Especially individuals do not have the tax code in 2012 still be reimbursed in accordance with the code that implement and finalize tax.
Declaration for tax finalization 09/KK-TNCN and 05/KK-TNCN adds Appendix 26/MT-TNCN and Appendix 27/MT-TNCN.
Deadline for submitting the finalization dossier is no later than April 1st 2013.
Â
In the wake of the COVID-19 pandemic, the legal industry has found itself at a…
The Ministry of Justice has recently unveiled significant updates regarding the proposal for the amended…
Compared to current Vietnam labour code, the draft of Vietnam employment regulations proposed by Ministry…
The Vietnam Law on Export and Import Duties and Law on Foreign Trade Management set…
As Vietnam strides confidently into a future marked by significant economic growth and an expanding…
After thirteen years of implementation, the Law on Medical Examination and Treatment No. 40/2009/QH12, amended…