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On 4 August 2011, Vietnams Ministry of Finance issued a circular1 Circular 113 which amends several provisions under earlier circulars dealing with withholding rules concerning payments made to employees and non-employees. Circular 113 came into effect from 19 September 2011. Important changes under Circular 113 relate to income paid to individuals that are not employees [...]Related posts:US: Connecticuts New 14-Day Withholding Tax Rule for Nonresident EmployeesNorway and Pension Withholding Tax MattersVietnam Tax Developments