Personal income tax Circular No. 40/2021/TT-BTC dated June 1, 2021 guiding VAT, PIT and tax management for business households and individuals Circular No. 40/2021/TT-BTC dated June 1, 2021 Please rate us! Circular No. 111/2013/TT-BTC dated August 15, 2013 guiding the Law and Decree on PIT Circular No. 103/2014/TT-BTC dated August 6, 2014 guiding the implementation of tax obligations for foreign contractors