To calculate the individual income tax for 2016, accountant needs to concern about the following guiding Circulars upon individual income tax: Circular 111/2013/ TT-BTC that was modified and supplemented in Circular 92/ 2015/ TT-BTC
TT – My husband is a foreigner, his monthly salary is 2.000 USD. We have two children, one is 3 years old, one is 4 months. My husband’s monthly expenses is house renting, traveling expenses, food expenses, etc.
In case employee working in abroad (have foreign citizenship) receive half of his salary in Vietnam, half in abroad. So how he has to pay Personal income tax (PIT) in Vietnam, (the residing time in Vietnam is under 183 days)?