Hanoi City Tax Department responds to this question as follows:

Pursuant to Circular No. 111/2013/TT-BTC guiding the implementation of the Law on Personal Income Tax (PIT), the Law amending and supplementing a number of articles of the Law on PIT and Decree No. 65/2013/ND-CP of the Government detailing a number of articles of the Law on Personal Income Tax and the Law on Amending and Supplementing a Number of Articles of the Law on Personal Income Tax:

In Article 2, taxable incomes:

"… 2. Income from salary, wages

Income from wages and salaries is the income an employee receives from an employer, including:

… c) Remuneration received in the form of: commissions for sales agents, brokerage commissions; money to participate in scientific and technical research projects; money to participate in projects and schemes; royalties in accordance with the law on royalties; money to participate in teaching activities; money for participation in cultural, artistic, physical training and sports performances; advertising service fees; other service charges, other remuneration…”.

In Article 8 determining taxable income from business, salaries and wages:

"… 2. Taxable income from wages and salaries

a) Taxable income from salaries and wages is determined by the total amount of salaries, wages, remuneration and other incomes of salary and wage nature that taxpayers receive in the tax period. tax under the guidance in Clause 2, Article 2 of this Circular.

b) Time of determination of taxable income.

The time of determining taxable income for salaries and wages’ incomes is the time when organizations and individuals pay incomes to taxpayers…”.

At Point i, Clause 1, Article 25 withholding PIT

"1. Tax deduction

Tax withholding means the fact that income-paying organizations and individuals deduct the payable tax amount from the taxpayer's income before paying the income, specifically as follows:

… i) Tax deduction for some other cases

Organizations and individuals that pay wages, remunerations and other payments to resident individuals do not sign labor contracts (under the guidance at Points c, d, Clause 2, Article 2 of this Circular) or labor contracts is less than three (03) months and has a total income of two million (2,000,000) VND/time or more, tax must be deducted at the rate of 10% of the income before paying to the individual…”.

Pursuant to the above provisions, in case the unit that pays wages, remunerations and other expenses to the resident individual does not sign a labor contract or signs a labor contract of less than 3 months with the company but the total payment If income is two million dong (2,000,000) or more, tax must be deducted at the rate of 10% of income before paying to individuals as prescribed in Point i, Clause 1, Article 25 of Circular No. 111/ 2013/TT-BTC dated 15/8/2013 of the Ministry of Finance.

The content of problems related to signing the contract is not within the competence of the tax authorities to guide. Suggest you study the provisions of the civil law and other relevant legal provisions for implementation.