Question 21: Proof of tax payment
Under the provisions of Article 16 of Circular No. 156/2013 / TT-BTC dated 06/11/2013 of the Ministry of Finance guiding the implementation of some articles of the Tax management Law, the taxpayers are deducted the tax amount paid oversea on the income earned from oversea from the personal income tax in Vietnam when implementing tax settlement including the income earned oversea, documents for tax deduction are:
Copies of documents proved the tax amount paid oversea. Individual commits to be responsible for the accuracy of the information on these documents.
In case foreign Tax Department does not issue the certificate of tax payment according to their Laws, the taxpayers may submit the copies of tax deduction certificate (stating clearly which tax payment document) issued by the income payment agencies or copies of certificate issued by the bank in respect to the tax amount that is paid oversea and certified by taxpayers.