{"id":1606,"date":"2020-07-10T02:14:41","date_gmt":"2020-07-10T02:14:41","guid":{"rendered":"http:\/\/inta.myanzen.com\/?page_id=1606"},"modified":"2020-07-10T03:57:09","modified_gmt":"2020-07-10T03:57:09","slug":"faqs","status":"publish","type":"page","link":"https:\/\/inta.vn\/en\/faqs\/","title":{"rendered":"FAQs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1606\" class=\"elementor elementor-1606 elementor-32\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d2edb47 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d2edb47\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bdc0613\" data-id=\"bdc0613\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-978351f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"978351f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-eb70e98\" data-id=\"eb70e98\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6648219 elementor-widget elementor-widget-breadcrumbs\" data-id=\"6648219\" data-element_type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p id=\"breadcrumbs\"><span><span><a href=\"https:\/\/inta.vn\/en\/\">Home<\/a><\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-98f37ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"98f37ac\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-d04f022\" data-id=\"d04f022\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea1ae23 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"ea1ae23\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWAGES AND ASSURANCES\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae892e3 elementor-widget elementor-widget-accordion\" data-id=\"ae892e3\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1831\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1831\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Region-based Minimum Wages in 2019<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1831\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1831\"><p><strong>Region-based minimum wages\u00a0applied in\u00a02019:<\/strong><\/p><div class=\"wpb_text_column wpb_content_element circle_list\"><div class=\"wpb_wrapper\"><ul><li><strong>Region 1:<\/strong>\u00a0VND 4,180,000\/month<\/li><li><strong>Region 2:<\/strong>\u00a0VND 3,710,000\/month<\/li><li><strong>Region 3:<\/strong>\u00a0VND 3,250,000\/month<\/li><li><strong>Region 4:<\/strong>\u00a0VND 2,920,000\/month<\/li><\/ul><\/div><\/div><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p><strong>Note:<\/strong>\u00a0The wages paid to employees must be\u00a0not lower than region-based minimum wages for untrained workers doing the simplest tasks and be\u00a0higher than at least\u00a0<strong>7%<\/strong>\u00a0of region-based minimum wages for trained workers.<\/p><p><em>Source: Decree 157\/2018\/ND-CP dated\u00a016\/11\/2018<\/em><\/p><\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1832\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1832\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Compulsory Social Insurance<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1832\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1832\"><p>Persons working under definite-term labor contracts with a term of full and above 3 months in all agencies, organizations (regardless of number of employees) are entitled to\u00a0<strong>compulsory social insurance<\/strong>,<strong>\u00a0health insurance<\/strong>\u00a0and\u00a0<strong>unemployment insurance<\/strong>\u00a0according to Article 2 of Law on\u00a0Social Insurance (Law No. 71\/2006\/QH11 dated 29 June 2006);<\/p><p>Persons working under definite-term labor contracts with a term from 1 to 3 months are entitled to compulsory social insurance.<\/p><p>Article 4, article 13, and article 17 of Decision No. 595\/2017\/QD-BHXH dated 14\/04\/2017.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1833\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1833\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Notes on Labor Contract<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1833\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1833\"><p><strong>According to Labor Code 2012:<\/strong><\/p><ul><li>A labor contract must be established in writing and made in two copies, one to be kept by the employee and the other by the employer (Article 16)<\/li><li>For temporary jobs with a duration of under 3 months, the parties may enter into a verbal labor contract (Article 16)<\/li><li>For an employee aged between full 15 years and under 18 years, the labor contract must be entered into with the consent of his\/her at-law representative (Article 18)<\/li><li>There are three types of labor contract: (a) Indefinite-term labor contract; (b) Definite-term labor contract within a period of between 12 months and 36 months; (c) Seasonal (or work-specific) labor contract with a duration of under 12 months (Article 22)<\/li><li>When a labor contract type (b) or (c) expires, within 30 days if no new labor contract is entered into, the contract type (b) becomes type (a) and contract type (c) becomes type (b) (Article 22)<\/li><li>In case the two parties enter into a new labor contract with a definite term, only 1 additional definite-term labor contract may be signed; after that, if the employee continues working, an indefinite-term contract must be entered into (Article 22)<\/li><li>Probation period: does not exceed 60 days for positions which require professional and technical qualification of college or higher level; does not exceed 30 days for posts which require professional and technical qualifications of intermediate vocational level, professional secondary level, or for technical workers and skilled employees; does not exceed 6 working days for other types of jobs (Article 27)<\/li><li>The wage paid during the probation period must be agreed upon by the two parties but must be at least equal to 85% of the official wage for the job (Article 28)<\/li><\/ul><p>Source: Labor Code No. 10\/2012\/QH13 dated 18 June 2012<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1834\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1834\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Wage for Overtime and Night Working<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1834\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1834\"><p><strong>An employee who performs overtime work must be paid according to the wage unit or wage for his\/her current job as follows:<\/strong><\/p><ul><li>On normal days, at least equal to 150%;<\/li><li>On weekends, at least equal to 200%;<\/li><li>On public holidays and paid leave days, at least equal to 300%, excluding the wage for public holidays and paid leave days of employees who receive daily wages.<\/li><\/ul><p>An employee who performs night work (from 10 p.m to 6 a.m) must be paid with an additional amount at least equal to 30% of the wage calculated according to the wage unit or the wage for a job performed during normal workdays. An employee who performs overtime work at night in addition to wages paid under Clauses 1 and 2 of this Article, he\/she must be paid with an additional amount equal to 20% of the wage calculated according to the wage unit or the wage for a job performed during daytime.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1835\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1835\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Premium Rate of Insurances in 2019<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1835\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1835\"><p><strong>Current premium rate of insurances (Social insurance, Health insurance, Unemployment insurance, Labor union fee) applicable are as follows:<\/strong><\/p><ul><li>Social insurance: 25.5%, in which Employer\u2019s proportion of 17.5%, Employee\u2019s proportion of 8%<\/li><li>Health insurance: 4.5%, in which Employer\u2019s proportion of 3%, Employee\u2019s proportion of 1.5%<\/li><li>Unemployment insurance: 2%, in which Employer\u2019s proportion of 1%, Employee\u2019s proportion of 1%<\/li><li>Labor union fee: 2%, fully paid by Employer<\/li><\/ul><p>The minimum salary for calculation of Social Insurance are region-based minimum wages and the maximum one is of 20 times of base salary. Labor union fee: from 10\/1\/2014 all of businesses are required to pay labor union fee, including businesses not have labor union yet.<\/p><p>Source: Decision No. 595\/QD-BHXH dated 14\/04\/2017<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0225552 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"0225552\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tVALUE ADDED TAX\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b87f79 elementor-widget elementor-widget-accordion\" data-id=\"7b87f79\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1291\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1291\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">VAT on agricultural products<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1291\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1291\"><p><strong>Taxpayers applying deduction method sells unprocessed agricultural products:<\/strong><\/p><ul><li>For commercial purposes: not required VAT declaration and payment (selling price on the VAT invoice is VAT-exclusive, lines of tax rate and tax must be left blank and crossed out);<\/li><li>Non-commercial purposes (to idividuals, consumers), including goods used as gifts and presents: required VAT declaration and payment with tax rate of 5%;<\/li><\/ul><p>Taxpayers applying direct method sells unprocessed agricultural products for commercial purposes are required to VAT declare and pay tax at the rate of 1% of revenue.<\/p><p>Source: Clause 5 Article 5, clause 5 Article 10 of Circular 219\/2013\/TT-BTC.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1292\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1292\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Deadline for Declaration of VAT Input Invoices<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1292\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1292\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>According to Circular 219\/2013\/TT-BTC dated 31\/12\/2013 valid since 01\/01\/2014, input VAT invoices of goods, services since 2014 are declared and deducted without time limitation.<\/p><p><em><strong>Note<\/strong>: Input VAT invoices before\u00a02014 are declared with limited\u00a0time\u00a0of\u00a06 months.<\/em><\/p><\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1293\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1293\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">How to Determine Late Payment Interest<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1293\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1293\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><div class=\"vfq_main custom open\"><div class=\"vfq_container\"><div class=\"vfq_content\"><div class=\"vc_row wpb_row section vc_row-fluid \"><div class=\" full_section_inner clearfix\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner \"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Late payment interest shall be charged on tax debt incurred at: 0.05% per day from the deadline for paying tax.<\/p><p>The late payment period includes days off and holidays. The taxpayer shall self-determine the late payment interest. Late payment interest is determined according to the amount of late payment, the number of days of late payment, and the rate (%) per day as above.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1294\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1294\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Extra-provincial VAT<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1294\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1294\"><p>Where the taxpayer engages in a extra-provincial construction, installation, or sale with the value of VND 1 billion or higher inclusive of VAT, or extra-provincial real estate transfer (except for the case in Point c Clause 1 of this Article) without establishing an affiliate in that province (hereinafter referred to as extra-provincial business), the taxpayer must submit a tax declaration to the tax authority of the locality where the extra-provincial business takes place.<\/p><p>Directors of local Departments of Taxation shall decide the place where tax on extra-provincial business is declared.<\/p><p>Term 1dd Article 11 Circular 156\/2013\/TT- BTC and amended by Circular 26\/2015 TT-BTC<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1295\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1295\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">How to Determine and Declare for Extra-provincial VAT<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1295\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1295\"><p><strong>1.Provisional tax rate:<\/strong><\/p><ul><li>The goods or services entitled to 10% VAT: the provisional rate shall be 2%.<\/li><li>The goods or services entitled to 5% VAT: the provisional rate shall be 1%.<\/li><\/ul><p><strong>2.Declaration for extra-provincial VAT:<\/strong><\/p><ul><li>The declaration for extra-provincial VAT using form 05\/GTGT<\/li><li>The declaration for extra-provincial VAT shall be submitted whenever revenue is earned. If many tax declarations must be submitted in one month, the taxpayer may request the tax authority to permit monthly submission of tax declarations.<\/li><\/ul><p>Theo \u0111i\u1ec1u 3 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014 c\u1ee7a BTC<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1296\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1296\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Deadlines for Submitting Value Added Tax Declarations<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1296\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1296\"><ul><li>The deadline for submitting a monthly VAT declaration is the 20th of the succeeding month<\/li><li>The deadline for submitting a quarterly VAT declaration is the 30th of the succeeding quarter<\/li><li>Deadline for paying VAT incurred is the deadline for submitting declaration.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1a09c6 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"b1a09c6\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPERSONAL INCOME TAX\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bae700 elementor-widget elementor-widget-accordion\" data-id=\"3bae700\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6251\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6251\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Levels of Personal and Dependant Deductions<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6251\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6251\"><p><strong>Levels of personal and dependant deductions:<\/strong><\/p><ul><li>For the taxpayer: 9 million VND\/month, 108 million VND\/year.<\/li><li>For each dependant: 3.6 million VND\/month.Dependants include: Children, legitimate adopted children, illegitimate children, stepchildren. In particular: children under 18 years of age; children from 18 years of age and over that are disabled and incapable of work; Children studying in Vietnam or overseas in universities, college, vocational schools, including children from 18 years of age and over in high schools that have no income or the average monthly income in the year from all sources does not exceed 1,000,000 VND.<\/li><li>Taxpayer\u2019s spouse, parents, parents-in-law, stepparents, legitimate adoptive parents, Other dependants that the taxpayer has to provide for (brothers and sisters, grandparents, aunts, uncles, nieces and nephews). The person of working age must meet all conditions below: be disabled and incapable of work and have no income or his\/her average monthly income from all sources does not exceed 1,000,000 VND. The people outside working age that have no income or their average monthly income from all sources does not exceed 1,000,000 VND.<\/li><\/ul><p>Source: Article 9, Circular 111\/2013\/TT-BTC dated 15\/08\/2013<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6252\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6252\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Personal Income Tax Rate<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6252\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6252\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>The rate of personal income tax on incomes from business, wages shall apply the progressive tax table in Article 22 of the Law on Personal income tax:<\/p><\/div><\/div><div class=\"vc_empty_space\">\u00a0<\/div><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><table><tbody><tr><td width=\"62\">Level<\/td><td width=\"229\">Assessable income\/year<\/td><td width=\"210\">Assessable income\/month<\/td><td width=\"100\">Tax rate<\/td><\/tr><tr><td width=\"62\">1<\/td><td width=\"229\">Up to 60 million<\/td><td width=\"210\">Up to 5\u00a0million<\/td><td width=\"100\">5%<\/td><\/tr><tr><td width=\"62\">2<\/td><td width=\"229\">Over 60 million\u00a0to 120\u00a0million<\/td><td width=\"210\">Over 5\u00a0million\u00a0to 10\u00a0million<\/td><td width=\"100\">10%<\/td><\/tr><tr><td width=\"62\">3<\/td><td width=\"229\">Over 120 million\u00a0to 216\u00a0million<\/td><td width=\"210\">Over 10\u00a0million\u00a0to 18 million<\/td><td width=\"100\">15%<\/td><\/tr><tr><td width=\"62\">4<\/td><td width=\"229\">Over 216\u00a0million to\u00a0384\u00a0million<\/td><td width=\"210\">Over 18\u00a0million\u00a0to 32 million<\/td><td width=\"100\">20%<\/td><\/tr><tr><td width=\"62\">5<\/td><td width=\"229\">Over 384 million to 624 million<\/td><td width=\"210\">Over 32 million\u00a0to 52 million<\/td><td width=\"100\">25%<\/td><\/tr><tr><td width=\"62\">6<\/td><td width=\"229\">Over 624 million to 960 million<\/td><td width=\"210\">Over 52 million\u00a0to 80 million<\/td><td width=\"100\">30%<\/td><\/tr><tr><td width=\"62\">7<\/td><td width=\"229\">Over 960 million<\/td><td width=\"210\">Over 80\u00a0million<\/td><td width=\"100\">35%<\/td><\/tr><\/tbody><\/table><\/div><\/div><div class=\"vc_empty_space\">\u00a0<\/div><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p><em>Source: Circular\u00a0111\/2013\/TT-BTC dated\u00a015\/08\/2013<\/em><\/p><\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6253\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-6253\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Compulsory final PIT return<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6253\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-6253\"><ul><li>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li><li>An annual final tax return is not required in case income is not paid.<\/li><\/ul><p>Source: Article 21 Circular 92\/2015\/TT-BTC.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbc9058 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"dbc9058\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-circle-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCOPORATE INCOME TAX\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a41c2ca elementor-widget elementor-widget-accordion\" data-id=\"a41c2ca\" data-element_type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1721\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1721\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">CIT on disposal of real estate<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1721\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1721\"><p>Income from disposal of enterprise\u2019s land use rights, houses or construction works attached to land is income from real estate transfer.<\/p><p>Enterprise which does not regularly make real estate transfer shall declare provisional CIT whenever a real estate transfer is made. Such enterprises are companies that are not licensed to trade in real estate.<\/p><p>Source: Article 16 Circular 78\/2014\/TT-BTC, clause 4 Article 16 Circular 151\/2014\/TT-BTC.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1722\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1722\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Current CIT rate is 20%.<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1722\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1722\"><p>Income from disposal of enterprise\u2019s land use rights, houses or construction works attached to land is income from real estate transfer.<\/p><p>Enterprise which does not regularly make real estate transfer shall declare provisional CIT whenever a real estate transfer is made. Such enterprises are companies that are not licensed to trade in real estate.<\/p><p>Source: Article 16 Circular 78\/2014\/TT-BTC, clause 4 Article 16 Circular 151\/2014\/TT-BTC.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1723\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1723\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Losses of Previous Years Can Be Carried Forward to Subsequent Years\u2019 Taxable Incomes or Not<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1723\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1723\"><p>Businesses that suffer a loss after making tax finalization may carry forward continuously the whole loss to subsequent years\u2019 taxable incomes. The maximum duration for loss carry-forward is 5 consecutive years, counting from the year following the year the losses arise.<\/p><p>According to Article 9 Circular 78\/2014\/TT-BTC<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1724\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1724\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">How to Determine Taxable Income When Selling but Not Yet Receiving Payment<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1724\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1724\"><p>The turnover for calculating taxable income is the total proceeds from the sale of goods, remuneration for processing and charges for provided services, including price subsidies, surcharges and extra fees that an enterprise may earn, regardless of whether or not these amounts have been collected. As a result, turnover which has not been received payment is also determined as taxable income.<\/p><p>Article 5 Circular 78\/TT-BTC\/2014<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1725\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1725\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Recovered Bad Debts Which Have Been Written Off Be Taxable or Not<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1725\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1725\"><p>Recovered bad debts which have been written off are other income of businesses and are taxable income.<\/p><p>According to Article 7 Circular 78\/2014\/TT-BTC<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1726\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1726\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Expenses for Education Funding be Deductible or Not<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1726\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1726\"><p>Funding for education includes funding for public, people-founded and private schools within the national education system in accordance with the education law which is not for contributing capital to or purchasing shares in the schools; Financing facilities for teaching, learning and school activities; Financing regular school activities; Financing scholarships for pupils and students of general education institutions, vocational education institutions and higher education institutions defined in the Education Law (directly granted to pupils and students or through other agencies and organizations with the fund raising function as prescribed by); Financing contests on subjects taught in schools for contestants who are learners; Financing the establishment of education promotion funds in accordance with the education and training law.<\/p><p>According to item 2.23 Article Circular 78\/2014\/TT-BTC guiding on expenses for education funding<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1727\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1727\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Loss on Exchange Differences be Deductible or Not<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1727\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1727\"><ul><li>Losses due to exchange differences in the period which are directly related to production and business are deductible.<\/li><li>Gain on exchange differences resulted from revaluation of payables of foreign currency origin at the end of the tax period are off-set against the losses incurred. After offsetting, gains or losses on exchange differences which are directly related to principal production and business are determined as income or expenses. Gains or losses on exchange differences which are not directly related to principal production and business are determined as other income or production and business expenses. For receivables and loan receivables of foreign currency origin arising in the period, exchange rate difference allowed to be included in deductible expenses is the difference between the exchange rate at the time of debt or loan recovery and the exchange rate at the time of recording the receivable or initial loan.<\/li><li>Losses due to exchange differences resulted from re-valuation of monetary items of foreign currency origin at the end of the tax period, including exchange differences due to re-valuation of year-end balance: cash, deposits, money in transfer and receivables of foreign currency origin (except losses due to exchange differences resulted from re-valuation of payables of foreign currency origin at the end of the tax period) are not deductible according to term 2.22 item 2 Article 6 Circular 78\/2014\/TT-BTC.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1728\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1728\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Deductible Expenses for Calculating CIT<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1728\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1728\"><p><strong>Companies may deduct all expenses that fully satisfy the following conditions:<\/strong><\/p><ul><li>Actual expenses arising in relation to production and business activities of companies;<\/li><li>Expenses with adequate lawful invoices and documents as required by law.<\/li><li>For expenses for purchase of goods or services with invoices valued at VND 20 million or more (VAT-inclusive prices) each, there must be non- cash payment documents.<\/li><\/ul><p>Term 2 Article 6 Circular 78\/2014\/TT-BTC<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1729\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1729\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Appropriate Documents for Airfares on Business Trips of Foreigners<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1729\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1729\"><p>In case a company has purchased air tickets through e-commerce websites for its employees to go on business trips to serve its production and business activities, documents used as the basis for calculating deductible expenses are electronic air tickets, boarding passes and non-cash payment documents of the company having individuals making the trips. If the company cannot collect boarding passes of its employees, documents used as the basis for calculating deductible expenses are electronic air tickets, mission trip assignment papers and non-cash payment documents of the company having individuals making the trips.<\/p><p>Clause 2.8, term 2, Article 6, Circular 78\/2014\/TT-BTC<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-36f784f az-sidebar\" data-id=\"36f784f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bed8f01 elementor-widget elementor-widget-heading\" data-id=\"bed8f01\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">INFORMATION<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d063b7 elementor-nav-menu--dropdown-none az-list az-list-menu elementor-widget elementor-widget-nav-menu\" data-id=\"2d063b7\" data-element_type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;}}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav migration_allowed=\"1\" migrated=\"0\" role=\"navigation\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-2d063b7\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1754\"><a href=\"https:\/\/inta.vn\/en\/news\/\" class=\"elementor-item\">News<\/a><\/li>\n<li class=\"menu-item menu-item-type-taxonomy menu-item-object-category menu-item-2220\"><a href=\"https:\/\/inta.vn\/en\/news\/\" class=\"elementor-item\">News<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t\t<span class=\"elementor-screen-only\">Menu<\/span>\n\t\t<\/div>\n\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" role=\"navigation\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-2d063b7\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1754\"><a href=\"https:\/\/inta.vn\/en\/news\/\" class=\"elementor-item\" tabindex=\"-1\">News<\/a><\/li>\n<li class=\"menu-item menu-item-type-taxonomy menu-item-object-category menu-item-2220\"><a href=\"https:\/\/inta.vn\/en\/news\/\" class=\"elementor-item\" tabindex=\"-1\">News<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94d2bd9 elementor-widget elementor-widget-heading\" data-id=\"94d2bd9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">RECENT POSTS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f8adcb elementor-grid-1 elementor-posts--thumbnail-none hover-a elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"4f8adcb\" data-element_type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-2697 post type-post status-publish format-standard hentry category-salary-insurance\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/inta.vn\/en\/raising-the-vat-exempt-revenue-threshold-to-vnd-200-million-per-year\/\" >\n\t\t\t\tRaising the VAT-Exempt Revenue Threshold to VND 200 Million Per Year\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-2193 post type-post status-publish format-standard hentry category-news category-salary-insurance tag-covid-19-en tag-unemployment-insurance\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/inta.vn\/en\/decision-28-allowance-employees\/\" >\n\t\t\t\tDecision 28\/2021\/QD-TTg regarding to the allowance for employees\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1991 post type-post status-publish format-standard hentry category-news category-thue-thu-nhap-ca-nhan-en\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/inta.vn\/en\/luat-sua-doi-bo-sung-mot-so-dieu-cua-cac-luat-ve-thue-3\/\" >\n\t\t\t\tLu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1999 post type-post status-publish format-standard hentry category-news\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/inta.vn\/en\/muc-giam-tru-gia-canh-ban-than-va-nguoi-phu-thuoc-duoc-tang-len-trong-nam-2020\/\" >\n\t\t\t\tM\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u0103ng l\u00ean trong n\u0103m 2020\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1998 post type-post status-publish format-standard hentry category-luat-doanh-nghiep-en category-news\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/inta.vn\/en\/quyet-dinh-bo-nhiem-co-duoc-xem-la-phu-luc-hop-dong-lao-dong-khong\/\" >\n\t\t\t\tQuy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng ?\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\n\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0333a7 elementor-widget elementor-widget-spacer\" data-id=\"f0333a7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9903e12 elementor-widget elementor-widget-spacer\" data-id=\"9903e12\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>WAGES AND ASSURANCES Region-based Minimum Wages in 2019 Region-based minimum wages\u00a0applied in\u00a02019: Region 1:\u00a0VND 4,180,000\/month Region 2:\u00a0VND 3,710,000\/month Region 3:\u00a0VND 3,250,000\/month Region 4:\u00a0VND 2,920,000\/month Note:\u00a0The<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1606","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>FAQs - INTA | Accounting. Tax. Advisory<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/inta.vn\/en\/faqs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FAQs - INTA | Accounting. Tax. Advisory\" \/>\n<meta property=\"og:description\" content=\"WAGES AND ASSURANCES Region-based Minimum Wages in 2019 Region-based minimum wages\u00a0applied in\u00a02019: Region 1:\u00a0VND 4,180,000\/month Region 2:\u00a0VND 3,710,000\/month Region 3:\u00a0VND 3,250,000\/month Region 4:\u00a0VND 2,920,000\/month Note:\u00a0The\" \/>\n<meta property=\"og:url\" content=\"https:\/\/inta.vn\/en\/faqs\/\" \/>\n<meta property=\"og:site_name\" content=\"INTA | Accounting. Tax. 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