Mr David James (who has his PIT code) is the chief representative of a multinational in Vietnam. The representative office is implementing tax compliance such as deduction, declaration and payment for taxable income of Mr. James. However Mr. James prefers to pay PIT himself instead of paying via Representative Office. Is this acceptable?

In accordance with PIT regulations, income from salary, wages must be the deductible one so that Mr. James' salary, as chief representative, has to be deducted, reported and paid monthly by the representative office. At year end, Mr. James has two options either to do the PIT finalization by himself or to authorize the Representative Office to do it.