Circular No. 92/2015/TT-BTC
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- Vietnam: Notes on tax payment for apartment tenants
- 08:07, 24/05/2021
- Currently, leasing apartments is a very popular activity, however, not everyone knows Vietnam's legal regulations on tax declaration when generating income from this activity. So, in what cases do people have to pay tax when leasing an apartment?
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- Vietnam: Notes on personal income tax refund
- 08:48, 15/05/2021
- Refund of personal income tax (PIT) means the state agency's refund of the tax amount that taxpayers have paid into the state budget when falling into tax refund cases as prescribed by law. There are some notes on PIT refund that taxpayers need to know.
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- Guidelines on tax declaration and tax payment on behalf of the office leasing individual in Vietnam
- 10:50, 26/12/2020
- Currently, there are a lot of small and medium-sized enterprises that rent personal houses for offices. In case the parties agree that the lessee is the taxpayer, the enterprise is responsible for withholding tax, declaring tax and paying tax on behalf of the individual, including value-added tax (VAT) and personal income tax (PIT).
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- Vietnam: Is selling homemade food via Facebook subject to tax payment?
- 08:08, 26/03/2019
- Currently, it is quite common for individuals to make homemade dishes such as fish sauce, shredded chicken, fried rice, etc. and sell them on Facebook. The question that most people who have and are intending to do business in this form are concerned is whether they have to pay taxes or not?
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- Vietnam: Tax declaration documents for businesspersons paying flat tax
- 09:26, 19/08/2015
- From November 20 to December 05 every year, the tax authority shall hand out tax declarations of the next year to all businesspeople who pay flat tax.
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- Vietnam: Guidelines for declaring and paying tax incurred by property lessors
- 09:25, 19/07/2015
- The lessor shall declare VAT and/or PIT if the revenue from lease of property in the calendar year is over VND 100 million.
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