Circular
111/2013/TT-BTC
Circular 111/2013/TT-BTC guiding implementation of the Personal Income Tax Law, the Law Amending the Personal Income Tax Law, and Decree 65/2013/ND-CP detailing several articles of the Personal Income Tax Law and its amending law
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Ministry of Finance
Vietnam's central finance ministry: the state budget, taxation, customs, the state treasury, public debt, state reserves, and accounting and pricing policy. In the 2025 reorganisation it absorbed the former Ministry of Planning and Investment, adding national development planning, public investment and statistics.
Document Type | Document Number | Status | Date Effective | Issuing Body | Official Source URL |
|---|---|---|---|---|---|
Circular | 111/2013/TT-BTC | Partially in effect | 01/10/2013 | Ministry of Finance | https://phapluat.gov.vn/legal-documents/37590 |
Summary
Circular 111/2013/TT-BTC, issued by the Ministry of Finance on 15 August 2013, is the central guidance for implementing the Law on Personal Income Tax, its 2012 amendment (Law 26/2012/QH13), and Decree 65/2013/ND-CP. It governs how personal income tax is determined for individuals in Vietnam and is a primary reference for take-home pay calculations. The Circular defines who is a taxpayer and the scope of taxable income. Taxpayers are resident and non-resident individuals who earn taxable income. For a resident individual, taxable income covers income arising both inside and outside Vietnam, regardless of where it is paid or received. For a non-resident individual, only income arising in Vietnam is taxed, again regardless of where paid or received. An individual is…