The GDT has recently issued Official Letter No. 486, on 11 February 2011 giving guidance regarding 2010 PIT finalisation. The most important guidelines to note are:
- OL 486 re-confirms that tax payers are subject to 2010 PIT finalisation as already stipulated in the current regulations as follows:
- Employers are required to finalise PIT on behalf of their employees who authorised them to do so;
- Foreign individuals who completed their Vietnam assignment are required to file their tax finalisation returns directly with the tax authority under their own individual tax code.