The Personal Income Tax Law was officially issued on November 21, 2007, which has great significance for workers. Understanding and grasping the amendments and supplements to the Personal Income Tax Law plays an important role for workers. Let’s learn about the changes with MISA MeInvoice electronic invoice in this article.
The Law on Personal Income Tax (PIT) was completed on November 21, 2007 by the 12th National Assembly and took effect from January 1, 2009.
See more: What is personal income tax ?
Table of Contents Hide
1. The latest personal income tax law and notable contents
2. Summary of the latest guidance documents on the Personal Income Tax Law
Convert paper deduction vouchers to indonesia telegram data electronic personal income tax deduction vouchers?
3. Who has to pay personal income tax?
1. The latest personal income tax law and notable contents
The latest personal income tax law is the 2007 Personal Income Tax Law, which consists of 04 chapters and 35 articles. Specifically:
Chapter I: General provisions
Chapter II: Tax basis and this is because they can interrupt the user taxable income
Section 1: Determining taxable income and taxable income
Section 2: Tariff Schedule
Chapter III: Tax basis for non-resident individuals
Chapter IV: Implementation provisions
Some documents amending and supplementing vietnam data the Law on Personal Income Tax:
Law amending and supplementing a number of articles of the Law on Personal Income Tax, No. 26/2012/QH13, effective from July 1, 2013
Law amending and supplementing a number of articles of the Laws on tax, No. 71/2014/QH13, effective from January 1, 2015
In order to meet the need to convert to using electronic personal income tax deduction documents, MISA pioneered in developing and launching AMIS Personal Income Tax in compliance with Decree
Regulations on personal income tax payment deadline
Instructions for individuals to self-settle personal income tax
[New] 16 Cases of personal income tax exemption according to regulations
2. Summary of the latest guidance documents on the Personal Income Tax Law
Below is a summary of circulars, directives, official dispatches, and decrees guiding the current Personal Income Tax Law for your reference.