VietlawOnline

blue-check Regarding PIT on house rents paid on behalf of employees

Official letter No. 40746/CTHN-TTHT dated August 18th, 2022 of the Department of Taxation of Ha Noi city regarding determination of taxable income when a company hires houses for its employees
Posted: 19/8/2022 11:08:15 AM | Latest updated: 23/8/2022 11:50:19 AM (GMT+7) | LuatVietnam: 5522 | Vietlaw: 574
VietlawOnline

The personal income tax (PIT) policy applicable to house rents paid on behalf of employees shall be carried out according to the regulations at clause 2 Article 11 and clause 1 Article 14 of Circular No. 92/2015/TT-BTCstatus2 .

Accordingly, in case a company agrees to pay house rents on behalf of its employee, it has to withhold PIT according the amount actually paid on behalf of the employee but not exceeding 15% of total taxable incomes earned by such employee.

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article

Related documents

Not found

Penalty document

Unknown

Information

Effective date Unknown
Expired date Unknown
Published Vietlaw's Newsletter No. 574

Files attachment

enflag pdficon CV40746-18082022CTHN[VLO].pdf

Timeline

No data

Tax of Personal Income

blue-check Cases in which gifts given to employees shall be subject to PIT
blue-check Regarding PIT on house rents paid on behalf of employees
blue-check Regarding PIT on gifts given to employees
blue-check Amendments to regulations on declaration and payment of tax incurred by individual businesses
blue-check Covid-19 - related expenses paid on behalf of employees shall be exempt from PIT withholding
blue-check Issues relating to PIT declaration
blue-check Regarding PIT on remuneration paid to consultants of ODA projects
blue-check Amounts used for buying health insurance for employees shall be exempt from PIT
blue-check Regarding PIT on house rents
blue-check Regarding PIT on incomes paid after termination of labor contract
blue-check Increase of family circumstance – based deductions means that PIT is reduced too
blue-check One day’s salary contributed to natural disaster prevention and control funds shall be deduced from PIT-liable incomes
blue-check Regarding withholding of PIT
blue-check Regarding PIT on bonuses
blue-check Some issues relating to the application of the new deduction rates based on family circumstances
blue-check The deduction based on family circumstances shall be increased to VND 11 million/month
blue-check Regarding reduction of PIT incurred by workers in economic zones
blue-check Regarding PIT on compulsory insurance premiums paid on behalf of employees
blue-check The PIT reduction policy applicable to workers at economic zones shall be abolished
blue-check Regarding PIT incurred by branches’ employees who are allocated to work at the head office