Personal income tax (PIT) is one of the taxes that plays a very important role in the country's tax system. Successful development and implementation of PIT policy can help generate revenue for the budget, regulate income, ensure fairness in society, and facilitate income control in society.

According to the applicable law, individuals with taxable income are responsible for declaring and paying taxes to the state budget including:

  • For resident individuals: Taxable income is income generated within and outside the territory of Vietnam regardless of where the income is paid.
  • For non-resident individuals: Taxable income is income arising in Vietnam regardless of where the income is paid and received.

Compared to many other taxes, PIT is a complex tax with a wide range of influence. The legal regulations are relatively numerous and difficult to fully grasp for individuals who do not have time to learn and research in-depth about PIT. Not understanding PIT regulations can lead to the following errors:

  • Late declaration, false declaration or omission of income, leading to underpayment of tax;
  • Failure to register personal tax code on time or late registration leads to tax payment (while tax may not be payable if there is only income in one place and the total income is not at the level to pay tax);
  • Failure to register dependents or late registration leads to higher taxable income;
  • Not clearly understanding the income that is not subject to tax (some allowances, lunch money, clothing costs, etc.), so it was combined with the taxable income, leading to a higher tax amount, etc.

At Gia Luat, we have a team of chief accountants and accountants with tax service practice certificates who regularly enhance their expertise and skills, fully meet the standards and conditions and are ready to support and advise Valued Customers on scope of work and situations related to PIT.

Gia Luat's PIT services include but are not limited to the following tasks:

  • Consulting on regulations and issues related to PIT;
  • Consulting and carrying out procedures for registration of PIT code and dependent;
  • Consulting and supporting the implementation of declaration and finalization of PIT;
  • Consulting and supporting PIT refund declaration procedures;
  • Consulting on procedures and conditions for tax exemptions and tax optimization;
  • Consulting and adjusting errors in accordance with the law on PIT;
  • Working with or representing individuals to explain to tax authority.
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