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