Official letter 532/CT-CS von personal income tax policy as follows:
Based on the above provisions, the principle of determining personal income tax as follows:
+ In case an individual signing a service provision contract with a Telecommunications Company is an individual without a business registration as prescribed, not subject to Article 2 of Circular No. 40/2021/TT-BTC, the individual's income is determined as income from wages and salaries as prescribed in Point c, Clause 2, Article 2 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance; The Company is responsible for deducting tax and declaring tax as instructed in Point i, Clause 1, Article 25 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance.
+ In case an individual signs a service provision contract with a Telecommunications Company and is an individual who meets the conditions of a trader: an individual who conducts commercial activities independently, regularly and has a business registration in the form of a business household in the same industry as the service contract, the individual's income is determined as income from business according to the provisions of Article 2 of Circular No. 40/2021/TT-BTC dated June 1, 2021 of the Ministry of Finance.
