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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 3221/TCT-TNCN
On personal income tax policies
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Hanoi, August 07, 2009
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OFFICIAL LETTER
To: Tax Departments of provinces and centrally run cities
The General Department of Taxation has recently received official letters from some localities inquiring about deductible allowances upon determination of personal income taxable amount and determination of days of residence of foreigners working in Vietnam. The General Department of Taxation guides the uniform implementation as follows:
1. Determination of deductible allowances when determining taxable incomes from salaries and wages:
