Vietnam – 2013 Tax Season Guidance for Personal Income Tax Returns

Vietnam – 2013 Tax Season Guidance for Personal I...

Vietnam’s General Department of Taxation has issued guidance (“OL 336”) on 2013 personal income tax (PIT) finalization with respect to tax return filings for 2013. OL 336 covers tax filing and administration, residency determination, tax treatment of benefits-in-kind, calculation of grossed-up income, and other matters relevant to completing and filing tax returns. An understanding of what’s in OL 336 will help tax and global mobility professionals responsible for dealing with their international assignees’ Vietnamese 2013 tax filing requirements understand what has changed and how to accurately meet individuals’ tax finalization obligations.

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