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

01 Jan

By: Admin

Law & Regulations

Comments: No Comments.

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
The information and statements contained herein, including any expression of opinion, are based upon sources believed to be reliable but their accuracy, completeness or correctness is not guaranteed. B&Company Vietnam accepts no liabilities whatsoever for any direct or consequential loss arising from any use of this document or its contents.

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