On November 15, 2021, the Ministry of Finance of Vietnam issued Circular 100/2021/TT-BTC amending to Circular 40/2021/TT-BTC on guidelines for value-added tax personal income tax and tax administration of household businesses and individual businesses
According to Circular 100/2021/TT-BTC, from 2022, individuals lease property ( rental period is not full year) with rental revenue of 100 million VND/year or less, they are not required to pay value added tax (VAT), personal income tax (PIT) in Vietnam
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Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
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