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| 11 December 2008 (Thursday) |
The Vietnamese National Assembly has passed what is Vietnam's first ever law on Personal Income Tax (PIT) which will apply to the declaration and payment of PIT from 1 January 2009. The new law aims to address certain perceived shortcomings of the existing PIT ordinance, notably the dual rate system for Vietnamese and expatriates, the high marginal rates, and the relatively narrow PIT base. The law itself is quite brief, and details of how its new provisions will be implemented are set out in the law's implementing decree and circular.
In this webcast, we presented an overview of some of the key changes to the PIT regime made in the PIT law, Decree 100 and Circular 84.
Archived webcast
This is a 1-hour audio webcast including a live Q&A session.
About PwC International Assignment Services (IAS)
PwC IAS in Vietnam is a special practice unit of tax professionals who specialises in tax consulting and compliance issues for international assignees in our offices in Ho Chi Minh City and Hanoi.
The IAS team in Vietnam is part of PwC's global tax network of 1,800 experienced and specialized professionals.
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