máy tính bảng|máy tính bảng giá rẻ|chống thấm

On 22/11/2012, Vietnam Assembly has approved the Law No. 26/2012/QH13 amending and supplementing on Personal Income Tax (PIT) Law. Regarding to the amended Tax Law, there are some key points as following:

1. Supplement item b, Clause 2, Article 3 of PIT Law No. 04/2007/QH12 regulating on allowances, pensions that are excepted from the taxable incomes:
   • Allowances under Social Insurance paid ;
   • The other allowances that are not salary, wages and according to the Government regulations.
2. Supplement and amend clause 10, Article 4 regulating on Tax-exempt incomes:
   • Incomes from pension that Social Insurance Department paid;
   • A monthly pension that is paid by the Volunteer Retirement pensions Fund.
3. As NVMGroup mentioned in the newsletter dated 03/12/2012, the level deductions for family circumstances has been adjusted at clause 1, Article 19 as detail below:
   • The level of deduction applicable to a taxpayer shall be nine million (9,000,000) dong per month (108 million dong/year); instead of four million dong (4,000,000) per month (48 million dong/ year) as currently.
   • The level of deduction for each dependent shall be three point six million (3,600,000) dong per month; replaced for the level one point six million (1,600,000) per month for one dependent. Therefore, a taxpayer must contribute PIT in case he has incomes over 12,6 million dong per month and one dependent or over 16,2 million dong per month and two dependents. 

The amended Tax Law No. 26/2012/QH13 will be effective from 01/07/2013.

Source: phapluat.tuoitre.vn