On March 17, 2022, Hanoi Tax Department issued Official Letter No. 8873/CTHN-TTHT, thereby:
In case the company pays salaries and remunerations at headquarter to employees who work at dependent units, business locations in provinces other than the province where the taxpayer headquarter is located, from January 1, 2022, it must distribute PIT according to Clause 1, Article 19 of Circular 80/2021 of the Ministry of Finance.