Practical course on Payroll, declaration and finalization of PIT of foreigners

Course content:

• Theory of PIT for foreigners
• Instructions for making monthly, quarterly and yearly declarations
• Guide to prepare monthly salary sheet for PIT calculation for foreigners
• Guidance on PIT finalization for foreigners
• Issues related to foreigners: Labor reports, insurance, payment of foreign currency wages….

 

Details of payroll and tax declaration situations that students learn in the course:

No.	Practice payroll and declare declarations
1	Resident individual does tax finalization before returning home
2	Non-resident individuals return home (no tax finalization)
	Non-resident individuals with income only in Vietnam
	Non-resident individuals with overseas income
3	Residents who only have income in Vietnam
4	Residents who only earn income abroad
5	Individuals with income received in Vietnam and abroad (global) – Coming from a country that has signed an DTA (Double Taxation Agreement) – Coming from a country that has not signed an DTA (Double Taxation Agreement) – Deduct the amount of personal income tax paid abroad according to Vietnamese regulations
6	Individuals finalize Personal Income Tax for a tax period of 12 consecutive months
7	Individuals finalize Personal Income Tax for two consecutive years
8	Foreign individual payrolls are paid additional rent
9	Net Payroll, with paying rent
10	Adjustment according to status of residence
	– Intended to resident, but returned home earlier than planned, resulting in being a non-resident individual (do not finalize tax when returning home country)
	– Intended to be a non-resident individual, but working for a long time, resulting in being a resident individual (do finalize tax when returning home country)

Link to register course

Study materials:

Link to register book