1. TAXREGULATION FA Department 31 Oct 2008

2. Content • Introduction of new regulation for PIT (Personal income tax) • The main points 2.1 PIT for Staff and BM 2.2 PIT for Agent 3. Planning

3. 1. Introduce new Tax regulation PIT • Decree No. 04/2007/QH12 Date 21 Nov 2007  • Circular No. 84/2008/TT-BTC Date 30 Oct 2008 Effective on 1 Jan 2009

4. 2. The main points _PIT a. Resident & Non resident individuals b. PIT on income from employment and non-employment

5. 2. The main points _PITTax rate for employee & BM(Expatiate and local employee)

6. 2. The main points _PITTax rate for employee & BM(Expatiate and local employee)

7. 2. The main points _PITPIT for employee & BM c. Deduction for family circumstances d. Income subjected PIT e. Income exempted for PIT

8. 2. The main points _PITPIT for Agent f. PIT for non-employment such as Agent tax

9. 2. The main points _PITPIT for Other g. PIT for non-employment such as income form sale securities

10. 3. Planning

11. 3. Planning

12. 3. Planning

13. Thank you