Specific guidance on the starting time applying Personal Income Tax (PIT) declaration and temporarily payment in compliance with the new level of family circumstance deductions.

On June 23^rd ,2020 The General Department of Taxation issued Official Letter No. 2546/TCT-DNNCN. Whereby:

The tax authorities shall instruct the taxpayers to make PIT declaration and temporarily payment on wages and salaries at the level of family circumstance deductions as prescribed in Article 1 of the Resolution No. 954/2020/UBTVQH14, this regulation takes effects from the PIT provisional declaration period in July 2020 (The deadline for tax declaration is August 20^th ,2020) for monthly taxpayers and from the provisional PIT declaration period for the third quarter of 2020 ( The deadline for tax declaration is October 30^th, 2020) for quarterly taxpayers.