Circular 111/2013/TT-BTC on personal income tax

01Jan2017

B&Company

08-06-2014

Circular 111/2013/TT-BTC prescribes the implementation of the law on personal income tax, the law on the amendments to the law on personal income tax, and the governmental decree No 65/2013/ND-CP elaborating a number of articles of the law on personal income tax and the law on the amendments to the law on personal income tax.
Content
CHAPTER 1: General provisions
CHAPTER 2: Basis for calculating tax incurred by residents
CHAPTER 3: Basis for calculating tax incurred by non-residents
CHAPTER 4: Tax registration, tax deduction, tax declaration, tax settlement, tax refund
CHAPTER 5: Implementation
Source: Ministry of Finance
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