Official Letter No. 2708/CT-CS issued by the Tax Department regarding Personal Income Tax (PIT) declaration applicable to Representative Offices of Foreign Traders

Where a Representative Office of a foreign trader in Ho Chi Minh City acts as an income-paying entity and is not subject to Value Added Tax (VAT) declaration, the entity shall declare Personal Income Tax (PIT) on a monthly basis in accordance with Clause 1, Article 8 of Decree No.126/2020/ND-CP dated 19 October 2020 of the Government.
Where a taxpayer has declared taxes on a quarterly basis but does not satisfy the conditions for quarterly tax declaration, such taxpayer shall comply with the provisions of Clause 2, Article 1 of Decree No. 373/ND-CP dated 31 December 2025 of the Government.

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