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1. Family allowances rate The family allowances rate is specified in Resolution 954/2020/UBTVQH14, specifically as follows: – The deduction for taxpayers is 11 million VND/month (132 million VND/year); – The deduction for each dependent is 4.4 million VND/month. 2. Deduction for dependents To be eligible for deduction for dependents, taxpayers must register for deduction for […]

– Pursuant to Clause 2, Article 3 of the Law on Personal Income Tax 2007 (amended in Clause 1, Article 1 of Law No. 26/2012/QH13): “2. Incomes from salaries and wages, including: a) Salaries, wages and amounts of similar nature; b) Allowances and subsidies, except for: allowances and subsidies according to the provisions of the […]

In order to reduce administrative procedures and create favorable conditions for taxpayers in the process of applying tax policies in an appropriate manner, Decree 91/2022/ND-CP has added the case of not having to submit tax declaration dossiers for PIT declarers being organizations or individuals paying income in the case of monthly or quarterly PIT declarations […]

I. SUBJECTS SUBJECT TO TAX FINALIZATION 1. For individuals who directly finalize with tax authorities Residents who earn incomes from salaries, wages from two or more places but do not meet the conditions for being authorized to make finalization as prescribed, must directly declare PIT finalization with tax authorities if there is additional tax payable […]

Payroll Service in Da Nang Payroll is a critical function for any business, but it can be time-consuming and complex. If you’re looking for a reliable and affordable payroll service in Da Nang, HR Dept. Vietnam Company is the perfect solution. We offer a comprehensive range of payroll services, including: Calculating and processing employee wages […]

Payroll and HR services are vital for businesses of all sizes. They ensure that employees are paid accurately and on time, while also supporting organizations in complying with legal, tax, and labor regulations. In a fast-paced business environment, outsourcing payroll and HR services has become an increasingly popular option among businesses in Ha Noi looking […]

Pursuant to Clause 3, Article 85 of the Law on Social Insurance 2014 stipulates that employees who do not work and do not receive salary for 14 working days or more in a month shall not pay social insurance for that month. At the same time, this time is not counted to enjoy social insurance, […]

From the period of 2022, Electronic PIT withholding vouchers are commonly used, on the Electronic PIT withholding vouchers, there are full criteria on income and deductions (including compulsory insurance deductions).   Therefore, along with the electronic data synchronization on the tax authority’s system, now companies and individuals do not need to issue / receive the […]

Pursuant to Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance guiding the implementation of the Law on Personal Income Tax, the Law amending and supplementing a number of articles of the Law on Personal Income Tax and Decree No. 65/2013/ND-CP of the Government detailing a number of articles […]

Note, when receiving information about the last month of payment of social insurance, health insurance and unemployment insurance, it is necessary to pay attention to closing the information and submitting the reduction report in that month. In case the application submission date falls in the following month then according to regulations, the company needs to […]