On 28 April 2026, the Tax Department issued Official Letter No. 2708/CT-CS regarding personal income tax (PIT) declaration obligations applicable to representative offices of foreign traders, specifically as follows:
Where a representative office of a foreign trader in Ho Chi Minh City acts as an income payer and is not subject to value-added tax (VAT) declaration, the representative office shall declare 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.
In cases where the taxpayer has declared tax on a quarterly basis but does not meet the conditions for quarterly tax declaration, the implementation shall comply with Clause 2, Article 1 of Decree No. 373/ND-CP dated 31 December 2025 of the Government.
For detailed information, please refer to the link.
