Official letter NO. 17526/BTC-TCT 01 december 2014 of mof in guidance of some contents of law of revising, adding some articles of tax law
According to official letter No.17526/BTC-TCT in guidance of some important contents from 01 Jan 2015:
Business individuals paying PIT in compliance with ratio to revenue for each business field, line (Ratio to revenue for each each business field, line is referred to this official letter).
PIT exapmtion for:
Income from salary, wage of crew members who are Vietnamese people working for foreign firms or Viet Nam firms with international transport.
Income of ship owners, of the individuals have right of using ships from supplying goods, services directly serving exploration activities, fishing offshore and income from crew members working on ships.
Applying only tax rate of 0,1% to securities transfer prices of each time and do not finalize PIT for the income from securities transfer.
Applying only tax rate of 0,2% to real estate transfer prices of each time.
Adding non-liable VAT objects for newly-built offshore ships.
5%-liable VAT 3 goods converted into non-liable VAT objects which are fertilizers; animal feed, poultry, livestock; machineries, equipment specialized in agricultural production.