On May 04th, 2021, Hanoi Tax Department issued Official Letter No. 14360/CTHN-TTHT, whereby:
If the Company enter a contract with business-unregistered individuals to carry out the construction and installation of pipelines, maintenance, and repair of water supply and drainage construction, care of trees, construction of roads and bridges … the individual’s incomes will be subjected to tax contribution in compliance with the law on salary, wage. The Company shall be responsible for making PIT deduction at the rate of 10% before paying the salary, the wage for the above individual, even if he/she receives the payment on behalf of the individual group. The Tax agency shall not issue a separate invoice for the individual in this case.
