Details

  • Type: Publication series
  • Date: 10/22/2013

Vietnam – Guidance Clarifies Base for Grossing Up, Determining Vietnam Source Income 

KPMG in Vietnam reports that recently-issued Circular No. 111/2013/TT-BTC on 15/08/2013 (“Circular 111”) provides guidance concerning, among other things, the base for grossing up taxable income and the methods for determining Vietnam source income for personal income tax (PIT) purposes. Circular 111 also regulates PIT withholdings and calculations on certain kinds of other income. The Circular took effect from October 1, 2013.
 

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