{"id":1664,"date":"2026-06-15T13:57:00","date_gmt":"2026-06-15T04:57:00","guid":{"rendered":"https:\/\/est.haro-inc.com\/?p=1664"},"modified":"2026-09-22T13:58:24","modified_gmt":"2026-09-22T04:58:24","slug":"vietnam-expatriate-pit-guide","status":"publish","type":"post","link":"https:\/\/est.haro-inc.com\/ko\/tax-pit-ko\/vietnam-expatriate-pit-guide\/","title":{"rendered":"\ubca0\ud2b8\ub0a8 \uc8fc\uc7ac\uc6d0\uc758 \uac1c\uc778\uc18c\ub4dd\uc138\uff08PIT\uff09 \uc2e4\ubb34\uff5c\uac70\uc8fc\uc790 \ud310\uc815\u00b7\uadf8\ub85c\uc2a4\uc5c5\u00b7\ud55c-\ubca0 \uc870\uc138\uc870\uc57d"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\ud55c\uad6d\uc778 \uc8fc\uc7ac\uc6d0\uc758 \ubca0\ud2b8\ub0a8 \uac1c\uc778\uc18c\ub4dd\uc138\uff08PIT\uff09\ub294 \ud604\uc9c0 \ucc44\uc6a9\uc790\uc640 \ub2ec\ub9ac <strong><span class=\"swl-inline-color has-swl-deep-01-color\">\uac70\uc8fc\uc790 \ud310\uc815\u00b7\uc804 \uc138\uacc4 \uc18c\ub4dd \uacfc\uc138\u00b7\uadf8\ub85c\uc2a4\uc5c5 \uacc4\uc0b0\u00b7\ud55c-\ubca0 \uc870\uc138\uc870\uc57d<\/span><\/strong>\uc774\ub77c\ub294 4\uac00\uc9c0 \ub17c\uc810\uc774 \uc5bd\ud78c \ubcf5\uc7a1\ud55c \uc601\uc5ed\uc785\ub2c8\ub2e4. \ubcf8\uc0ac \uc778\uc0ac\ub098 \uacbd\ub9ac\uac00 \u300c\ud55c\uad6d\uc5d0\uc11c \uc9c0\uae09\ud558\ub294 \uae09\uc5ec\uc774\ubbc0\ub85c \uad00\uacc4\uc5c6\ub2e4\u300d\uace0 \uc624\uc778\ud558\uac70\ub098, \uadc0\uc784 \uc2dc Finalization\uc744 \ub204\ub77d\ud558\uba74 \uc218\ucc9c\ub9cc \uc6d0 \ub2e8\uc704\uc758 \ucd94\uc9d5\uc774\ub098 \uc774\uc911\uacfc\uc138\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ubcf8 \uae30\uc0ac\uc5d0\uc11c\ub294 2026\ub144 7\uc6d4 1\uc77c \uc2dc\ud589\ub41c \uac1c\uc815 PIT\ubc95\uc744 \ubc18\uc601\ud558\uc5ec \uc8fc\uc7ac\uc6d0 \ud2b9\uc720\uc758 PIT \uc2e4\ubb34\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uc815\ub9ac\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. \uac70\uc8fc\uc790 \ud310\uc815\uc774 \uc8fc\uc7ac\uc6d0 PIT\uc758 \ucd9c\ubc1c\uc810<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\uc8fc\uc7ac\uc6d0 PIT\uc5d0 \uad00\ud55c \ub17c\uc758\ub294 \ubaa8\ub450 <span class=\"swl-marker mark_orange\">\uac70\uc8fc\uc790\uc778\uac00 \ube44\uac70\uc8fc\uc790\uc778\uac00<\/span>\uc5d0\uc11c \uc2dc\uc791\ub429\ub2c8\ub2e4. Circular 111\/2013 \uc81c1\uc870\uc5d0 \ub530\ub77c \ub2e4\uc74c \uc911 \ud558\ub098\ub97c \ucda9\uc871\ud558\uba74 \uac70\uc8fc\uc790\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n\n<li>\uc5ed\ub144 \uc911 \ubca0\ud2b8\ub0a8 \uccb4\ub958 183\uc77c \uc774\uc0c1<\/li>\n\n\n<li>\uc5f0\uc18d\ud558\ub294 12\uac1c\uc6d4\uc5d0 183\uc77c \uc774\uc0c1<\/li>\n\n\n<li>\ubca0\ud2b8\ub0a8\uc5d0 \ud56d\uad6c\uc801 \uac70\uc8fc\uc9c0\uff08183\uc77c \uc774\uc0c1\uc758 \uc784\ub300\ucc28 \uacc4\uc57d \ub4f1\uff09\ub97c \ubcf4\uc720<\/li>\n\n<\/ul>\n\n\n\n<figure class=\"wp-block-table has-fixed-layout\"><table><thead><tr><th>\uad6c\ubd84<\/th><th>\uacfc\uc138 \ubc94\uc704<\/th><th>\uc138\uc728<\/th><th>\uacf5\uc81c<\/th><\/tr><\/thead><tbody><tr><td>\uac70\uc8fc\uc790<\/td><td>\uc804 \uc138\uacc4 \uc18c\ub4dd<\/td><td>\ub204\uc9c4 5\u301c35%<\/td><td>\ubcf8\uc778\u00b7\ubd80\uc591\uacf5\uc81c \uc788\uc74c<\/td><\/tr><tr><td>\ube44\uac70\uc8fc\uc790<\/td><td>\ubca0\ud2b8\ub0a8 \uc6d0\ucc9c\ub9cc<\/td><td>\uc77c\ub960 20%<\/td><td>\uc5c6\uc74c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\uac70\uc8fc\uc790\uac00 \ub418\uba74 <strong><span class=\"swl-inline-color has-swl-deep-01-color\">\ud55c\uad6d \ubcf8\uc0ac\uac00 \uc9c0\uae09\ud558\ub294 \uae09\uc5ec\ub3c4 \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc2e0\uace0 \ub300\uc0c1<\/span><\/strong>\uc774 \ub41c\ub2e4\ub294 \uc810\uc774 \uac00\uc7a5 \ud070 \ub17c\uc810\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. \ubd80\uc784 \uc5f0\ub3c4\u00b7\uadc0\uc784 \uc5f0\ub3c4\uc758 \ud2b9\uc218 \ucc98\ub9ac<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\ubd80\uc784 \uc5f0\ub3c4\uc5d0 \uc5ed\ub144 183\uc77c\uc744 \ub2ec\uc131\ud560 \uc218 \uc788\uc73c\uba74 <span class=\"swl-marker mark_orange\">\uc5ed\ub144 \ubc29\uc2dd<\/span>\uc73c\ub85c \uadf8 \ud574\ubd80\ud130 \uac70\uc8fc\uc790\ub85c \ucde8\uae09\ub429\ub2c8\ub2e4. 7\uc6d4 \uc774\ud6c4\uc5d0 \ubd80\uc784\ud558\uc5ec \uc5ed\ub144 183\uc77c\uc5d0 \ubbf8\uce58\uc9c0 \ubabb\ud558\ub294 \uacbd\uc6b0\uc5d0\ub294 \uc785\uad6d\uc77c\ubd80\ud130 \uae30\uc0b0\ud558\ub294 <span class=\"swl-marker mark_orange\">\uc5f0\uc18d 12\uac1c\uc6d4 \ubc29\uc2dd<\/span>\uc744 \ucc44\ud0dd\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\">12\uac1c\uc6d4 \ubc29\uc2dd\uc758 \uc911\ubcf5 \uae30\uac04 \uc870\uc815\uff1a\ucd5c\ucd08 12\uac1c\uc6d4\uc758 \uc885\ub8cc\uac00 \ub2e4\uc74c \uc5ed\ub144\uc5d0 \uac78\uce58\ub294 \uacbd\uc6b0, \ub2e4\uc74c \uc5ed\ub144\uc758 \ucc98\uc74c \uba87 \uac1c\uc6d4\uc774 \uc591 \uae30\uac04\uc5d0\uc11c \uc911\ubcf5\ub429\ub2c8\ub2e4. \uc911\ubcf5 \uae30\uac04\uc758 PIT\ub294 \ub2e4\uc74c \ud574\ubd84\uc5d0\uc11c \uacf5\uc81c \uac00\ub2a5\ud558\ubbc0\ub85c \ubc18\ub4dc\uc2dc \uacc4\uc0b0\uc11c\ub97c \ubcf4\uad00\ud574 \uc8fc\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\uadc0\uc784 \uc5f0\ub3c4\uc5d0\ub294 <strong><span class=\"swl-inline-color has-swl-deep-01-color\">\ucd9c\uad6d\uc77c\ubd80\ud130 45\uc77c \uc774\ub0b4\uc5d0 Finalization \uc2e0\uace0<\/span><\/strong>\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\ud55c \ucd08\uacfc \uc2dc\uc758 \ubc8c\uce59\uc740 \ucd5c\ub300 2,500\ub9cc VND\uc774\uba70 \ucd94\uc9d5\uc138\uc758 \uc9c0\uc5f0\uc774\uc790\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. \uadf8\ub85c\uc2a4\uc5c5 \uacc4\uc0b0\uacfc 2026\ub144 7\uc6d4 \uac1c\uc815\uc758 \uc601\ud5a5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\ub9ce\uc740 \uc8fc\uc7ac\uc6d0 \uacc4\uc57d\uc740 \uc2e4\uc218\ub839\uc561 \ubcf4\uc7a5\uff08\ub124\ud2b8 \uacc4\uc57d\uff09\uc785\ub2c8\ub2e4. \ud68c\uc0ac\uac00 \ubd80\ub2f4\ud558\ub294 PIT\u00b7\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc790\uccb4\uac00 \uacfc\uc138\uc18c\ub4dd\uc774 \ub418\uae30 \ub54c\ubb38\uc5d0 \uadf8\ub85c\uc2a4\uc5c5 \uacc4\uc0b0\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. 2026\ub144 7\uc6d4 1\uc77c \uc2dc\ud589\ub41c \uac1c\uc815 PIT\ubc95\uc5d0 \ub530\ub77c \uc138\uc728 \uad6c\uac04\uacfc \uacf5\uc81c\uc561\uc774 \ubc14\ub00c\uc5c8\uc2b5\ub2c8\ub2e4. \ub610\ud55c <strong><span class=\"swl-inline-color has-swl-deep-01-color\">\ubcf8\uc778\uacf5\uc81c\uff0815.5M VND\uff09\u00b7\ubd80\uc591\uacf5\uc81c\uff086.2M VND\uff09\uc758 \uc778\uc0c1\uc740 Resolution 110\/2025\/UBTVQH15\uc5d0 \ub530\ub77c 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\uc791\ub418\ub294 \uacfc\uc138\uae30\uac04\uc5d0 \uc774\ubbf8 \uc801\uc6a9<\/span><\/strong>\ub418\uace0 \uc788\uc73c\ubbc0\ub85c, \uacc4\uc57d\uc11c\uc640 \uae09\uc5ec \uacc4\uc0b0 \ub85c\uc9c1\uc758 \uc5c5\ub370\uc774\ud2b8\ub97c \uc870\uc18d\ud788 \uc9c4\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<figure class=\"wp-block-table has-fixed-layout\"><table><thead><tr><th>\ud56d\ubaa9<\/th><th>\uad6c\ubc95\uff08\u301c2026\ub144 6\uc6d4\uff09<\/th><th>\ud604\ud589\uff082026\ub144 7\uc6d4\u301c\uff09<\/th><\/tr><\/thead><tbody><tr><td>\ucd5c\uace0\uc138\uc728 35% \uae30\uc900<\/td><td>80M VND<\/td><td>100M VND<\/td><\/tr><tr><td>\uc81c2\ub2e8\uacc4 \uc138\uc728<\/td><td>15%<\/td><td>10%<\/td><\/tr><tr><td>\uc81c3\ub2e8\uacc4 \uc138\uc728<\/td><td>25%<\/td><td>20%<\/td><\/tr><tr><td>\ubcf8\uc778\uacf5\uc81c<\/td><td>11M VND<\/td><td>15.5M VND<\/td><\/tr><tr><td>\ubd80\uc591\uacf5\uc81c<\/td><td>4.4M VND<\/td><td>6.2M VND<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\ubcf8\uc778\uacf5\uc81c\uac00 41% \uc99d\uac00\ud568\uc5d0 \ub530\ub77c \uc8fc\uc7ac\uc6d0 \ud074\ub798\uc2a4\uc5d0\uc11c\ub3c4 \uc5f0\uac04 \uc218\ucc9c\ub9cc VND \uaddc\ubaa8\uc758 \ud604\uae08\ud750\ub984 \uac1c\uc120\uc774 \ubc1c\uc0dd\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uae09\uc5ec \uacc4\uc0b0 \uc2dc\uc2a4\ud15c\uc758 \ud14c\uc774\ube14 \uc5c5\ub370\uc774\ud2b8\uc640 \uc0ac\ub0b4 \uae09\uc5ec \uc2dc\ubbac\ub808\uc774\uc158\uc758 \uc7ac\uacc4\uc0b0\uc774 \uc644\ub8cc\ub418\uc5c8\ub294\uc9c0 \ub2e4\uc2dc \ud55c \ubc88 \ud655\uc778\ud574 \uc8fc\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. \ud55c-\ubca0 \uc870\uc138\uc870\uc57d\uacfc \ub2e8\uae30 \uccb4\ub958\uc790 \uba74\uc138<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">1994\ub144 \uccb4\uacb0\ub41c \ud55c-\ubca0 \uc870\uc138\uc870\uc57d\uff08Circular 205\/2013\/TT-BTC\ub85c \uc2e4\ubb34 \uc6b4\uc6a9\uff09\uc740 \ub2e8\uae30 \ucd9c\uc7a5\uc790\ub97c \ub300\uc0c1\uc73c\ub85c <span class=\"swl-marker mark_orange\">\ub2e8\uae30 \uccb4\ub958\uc790 \uba74\uc138<\/span>\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ub2e4\uc74c 3\uac00\uc9c0 \uc694\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud558\uba74 \ubca0\ud2b8\ub0a8 \uce21 \uacfc\uc138\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n\n<li>\uacfc\uc138\uc5f0\ub3c4\uc758 \ubca0\ud2b8\ub0a8 \uccb4\ub958\uac00 183\uc77c \uc774\ub0b4<\/li>\n\n\n<li>\ubcf4\uc218 \uc9c0\uae09\uc790\uac00 \ubca0\ud2b8\ub0a8 \uac70\uc8fc\uc790\uac00 \uc544\ub2d0 \uac83\uff08\ud55c\uad6d \ubcf8\uc0ac \uc9c0\uae09\uff09<\/li>\n\n\n<li>\ubcf4\uc218\uac00 \ubca0\ud2b8\ub0a8 \uad6d\ub0b4\uc758 \uace0\uc815\uc0ac\uc5c5\uc7a5\uff08PE\uff09\uc5d0 \ubd80\ub2f4\ub418\uc9c0 \uc54a\uc744 \uac83<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p class=\"wp-block-paragraph\">\uacbd\uc81c\uc801 \uace0\uc6a9\uc8fc \ub9ac\uc2a4\ud06c\uc5d0 \uc8fc\uc758\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \uae09\uc5ec\ub97c \ud55c\uad6d \ubcf8\uc0ac\uc5d0\uc11c \uc9c0\uae09\ud558\uace0 \uc788\ub354\ub77c\ub3c4, \ubca0\ud2b8\ub0a8 \ubc95\uc778\uc73c\ub85c \ub9ac\ucc28\uc9c0\uff08\uc5c5\ubb34\uc704\ud0c1\ube44 \uba85\ubaa9 \ud3ec\ud568\uff09\ud55c \uc21c\uac04 \u300c\uc2e4\uc9c8\uc801\uc73c\ub85c \ubca0\ud2b8\ub0a8 \ubc95\uc778\uc774 \uace0\uc6a9\uc8fc\u300d\ub85c \uc778\uc815\ub418\uc5b4 \uc870\uc57d \ud61c\ud0dd\uc774 \ubd80\uc778\ub429\ub2c8\ub2e4. \uadf8\ub8f9 \ub0b4 \ucc28\uc9c0\uc758 \uacc4\uc57d\uc11c\uc640 \uc778\ubcf4\uc774\uc2a4\uc758 \uc2e4\ud0dc\ub97c \ubc18\ub4dc\uc2dc \ud655\uc778\ud574 \uc8fc\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">5. \uc8fc\uc7ac\uc6d0 \ud2b9\uc720 \uc218\ub2f9\uc758 \uacfc\uc138 \ubc94\uc704<\/h2>\n\n\n\n<figure class=\"wp-block-table has-fixed-layout\"><table><thead><tr><th>\uc218\ub2f9<\/th><th>\uacfc\uc138\uc0c1\uc758 \ucde8\uae09<\/th><\/tr><\/thead><tbody><tr><td>\uc8fc\ud0dd\uc218\ub2f9<\/td><td>\uc2e4\ube44 \ub610\ub294 \u300c\uc784\ucc28\ub8cc\ub97c \uc81c\uc678\ud55c \uacfc\uc138\uc18c\ub4dd\uc758 15%\u300d \uc911 \ub0ae\uc740 \ucabd\uc774 \uacfc\uc138 \ub300\uc0c1<\/td><\/tr><tr><td>\ud559\ube44 \ubcf4\uc870<\/td><td>\ubca0\ud2b8\ub0a8 \uad6d\ub0b4\uc758 \uc720\uce58\uc6d0\u301c\uace0\ub4f1\ud559\uad50\uc5d0\uc11c \uace0\uc6a9\uc8fc\uac00 \uc9c1\uc811 \uc9c0\uae09\ud558\uba74 \ube44\uacfc\uc138. \ub300\ud559\u00b7\ud55c\uad6d \uc18c\uc7ac \ud559\uad50\ub294 \uacfc\uc138<\/td><\/tr><tr><td>\uc77c\uc2dc \uadc0\uad6d \ud56d\uacf5\uad8c<\/td><td>\ubcf8\uc778\uc758 \uc5f0 1\ud68c \uc655\ubcf5\ub9cc \ube44\uacfc\uc138\uff08\uac00\uc871\ubd84\u00b7\ubcf5\uc218 \ud68c\ub294 \uacfc\uc138\uff09<\/td><\/tr><tr><td>\uc774\uc0ac \ube44\uc6a9<\/td><td>\ubd80\uc784\u00b7\uadc0\uc784 \uc2dc\uc758 1\ud68c\uc5d0 \ud55c\ud55c \uc2e4\ube44\ub294 \ube44\uacfc\uc138<\/td><\/tr><tr><td>\uc911\uc2dd\uc218\ub2f9<\/td><td>\uc6d4 1,200,000 VND\uae4c\uc9c0 \ube44\uacfc\uc138\uff082026\ub144 7\uc6d4 \uac1c\uc815\uc73c\ub85c 730,000 VND\uc5d0\uc11c \uc778\uc0c1\uff09. \ud604\ubb3c\ub85c \uc81c\uacf5\ub418\ub294 \uc2dd\uc0ac\ub294 \uc804\uc561 \ube44\uacfc\uc138<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\uc8fc\ud0dd\uc218\ub2f9\uc758 <strong><span class=\"swl-inline-color has-swl-deep-01-color\">15% \ucea1<\/span><\/strong>\uc740 \u300c\uc784\ucc28\ub8cc \uc774\uc678\uc758 \uacfc\uc138\uc18c\ub4dd\u300d\uc744 \ubaa8\uc218\ub85c \ud558\ub294 \uacc4\uc0b0\uc73c\ub85c, \uc0ac\ub0b4\uc5d0\uc11c \uc624\ud574\uac00 \ub9ce\uc740 \ub17c\uc810\uc785\ub2c8\ub2e4. \uc784\ucc28\ub8cc\uac00 \uace0\uc561\uc778 \ubb3c\uac74\uc77c\uc218\ub85d \ucea1\uc774 \uc791\uc6a9\ud558\uba70, \ucd08\uacfc\ubd84\uc740 \ube44\uacfc\uc138\uac00 \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. \uac70\uc8fc\uc99d\uba85\uc11c\uff08CoR\uff09\uc640 \uc774\uc911\uacfc\uc138 \ud68c\ud53c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\ud55c\uad6d\uc5d0\uc11c \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\ub97c \ubc1b\uae30 \uc704\ud574\uc11c\ub294 \ubca0\ud2b8\ub0a8 \uc138\ubb34 \ub2f9\uad6d\uc774 \ubc1c\ud589\ud558\ub294 <span class=\"swl-marker mark_orange\">\uac70\uc8fc\uc99d\uba85\uc11c\uff08Certificate of Residence\uff09<\/span>\uac00 \ud544\uc218\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border02 is-style-bg_grid\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n\n<li>\uc2e0\uccad \uc11c\uc2dd: Form 06\/HTQT<\/li>\n\n\n<li>\ubc1c\ud589 \uc11c\uc2dd: Form 07\/HTQT<\/li>\n\n\n<li>\ucc98\ub9ac \uae30\uac04: \uad00\ud560 \uc138\ubb34\uad6d\uc5d0\uc11c 7\uc601\uc5c5\uc77c<\/li>\n\n\n<li>\uc720\ud6a8 \uae30\uac04: \uc2e0\uccad \ub300\uc0c1 \uc5f0\ub3c4<\/li>\n\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">CoR \ucde8\ub4dd\uc744 \ub204\ub77d\ud558\uba74 \ud55c\uad6d\uc5d0\uc11c \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c\uac00 \uc778\uc815\ub418\uc9c0 \uc54a\uc544 \uc2e4\ud6a8 \uc138\ubd80\ub2f4\uc774 \ud55c\uad6d+\ubca0\ud2b8\ub0a8 \uc591\uad6d\uc5d0\uc11c 40\u301c50%\ub97c \ub118\ub294 \uacbd\uc6b0\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uc5f0\ucc28 \uc2e0\uace0\uc640 \ub3d9\uc2dc\uc5d0 CoR \uc2e0\uccad\uc744 \ub8e8\ud2f4\ud654\ud560 \uac83\uc744 \uad8c\uc7a5\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">7. \uadc0\uc784 \uc2dc\uc758 Finalization\uff08\ucd9c\uad6d 45\uc77c \uc774\ub0b4\uff09<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\uadc0\uc784 \uc2dc\uc758 Finalization\uc740 \uc8fc\uc7ac\uc6d0 PIT\uc5d0\uc11c <strong><span class=\"swl-inline-color has-swl-deep-01-color\">\uac00\uc7a5 \ub204\ub77d\ub418\uae30 \uc26c\uc6b4 \uc808\ucc28<\/span><\/strong>\uc785\ub2c8\ub2e4. \uae30\ud55c\uc740 \ucd9c\uad6d\uc77c\ubd80\ud130 45\uc77c \uc774\ub0b4\uc774\uba70, \uace0\uc6a9\uc8fc \ub300\ud589\uc774 \uc544\ub2cc \ubcf8\uc778 \uc2e0\uace0\uac00 \uc6d0\uce59\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n\n<li>\uc6d4\ubcc4 \uc6d0\ucc9c\uc9d5\uc218: \ub2e4\uc74c \ub2ec 20\uc77c\uae4c\uc9c0<\/li>\n\n\n<li>\uac1c\uc778 \uc5f0\ucc28 \uc2e0\uace0: \ub2e4\uc74c \ud574 4\uc6d4 \ub9d0<\/li>\n\n\n<li>\uace0\uc6a9\uc8fc \ub300\ud589 \ud655\uc815\uc2e0\uace0: \ub2e4\uc74c \ud574 3\uc6d4 \ub9d0<\/li>\n\n\n<li>\uadc0\uc784 \uc2dc Finalization: \ucd9c\uad6d\uc77c\ubd80\ud130 45\uc77c \uc774\ub0b4<\/li>\n\n\n<li>\ubc8c\uce59: 90\uc77c \ucd08\uacfc \uc2dc \ucd5c\ub300 2,500\ub9cc VND+\uc9c0\uc5f0\uc774\uc790<\/li>\n\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">8. \ud55c\uad6d\uacc4 \uae30\uc5c5\uc774 \ubc94\ud558\uae30 \uc26c\uc6b4 \uc8fc\uc7ac\uc6d0 PIT\uc758 \uc2e4\uc218<\/h2>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n\n<li>\ud55c\uad6d \uc9c0\uae09 \uae09\uc5ec\uc758 \uc2e0\uace0 \ub204\ub77d\uff08\uac70\uc8fc\uc790\ub77c\uba74 \uc804 \uc138\uacc4 \uc18c\ub4dd \uacfc\uc138\uff09<\/li>\n\n\n<li>\uc8fc\ud0dd\uc218\ub2f9\uc758 15% \ucea1\uc744 \uc798\ubabb\ud558\uc5ec \u300c\uae09\uc5ec\uc758 15%\u300d\ub85c \ud574\uc11d<\/li>\n\n\n<li>2026\ub144 7\uc6d4 \uac1c\uc815\uc5d0 \ub530\ub978 \uadf8\ub85c\uc2a4\uc5c5 \uc0b0\uc2dd \uc5c5\ub370\uc774\ud2b8 \ub204\ub77d<\/li>\n\n\n<li>\uadc0\uc784 \uc2dc Finalization \ubbf8\uc2e4\uc2dc\uff0845\uc77c \uacbd\uacfc\ub85c \ubc8c\uce59\uff09<\/li>\n\n\n<li>CoR \ucde8\ub4dd \ub204\ub77d\uc73c\ub85c \uc778\ud55c \ud55c\uad6d\uc5d0\uc11c\uc758 \uc678\uad6d\ub0a9\ubd80\uc138\uc561\uacf5\uc81c \ubd80\uc778<\/li>\n\n\n<li>\ub2e8\uae30 \ucd9c\uc7a5\uc790\uc758 \uacbd\uc81c\uc801 \uace0\uc6a9\uc8fc \ub9ac\uc2a4\ud06c \uac04\uacfc<\/li>\n\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">9. \uc815\ub9ac<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\uc8fc\uc7ac\uc6d0 PIT\ub294 <strong><span class=\"swl-inline-color has-swl-deep-01-color\">\uac70\uc8fc\uc790 \ud310\uc815\u2192\uc804 \uc138\uacc4 \uc18c\ub4dd\u2192\uadf8\ub85c\uc2a4\uc5c5\u2192\uc870\uc138\uc870\uc57d\u2192Finalization<\/span><\/strong>\uc758 \ud750\ub984\uc73c\ub85c \uc77c\uad00\ub418\uac8c \uad00\ub9ac\ud560 \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4. 2026\ub144 7\uc6d4\uc758 \uac1c\uc815 PIT\ubc95 \uc2dc\ud589\uc73c\ub85c \uacc4\uc0b0\uc2dd\uc774 \ud06c\uac8c \ubc14\ub00c\uc5c8\uc73c\ubbc0\ub85c, \uacc4\uc57d\uc11c\u00b7\uae09\uc5ec \uacc4\uc0b0 \uc2dc\uc2a4\ud15c\u00b7\uadf8\ub85c\uc2a4\uc5c5 \uacc4\uc0b0\uc11c\uc758 \uc138 \uac00\uc9c0\uac00 \uc5c5\ub370\uc774\ud2b8\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud558\uace0, \ubbf8\ub300\uc751\uc774 \uc788\uc73c\uba74 \uc2e0\uc18d\ud788 \uc2dc\uc815\ud574 \uc8fc\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. \ud55c\uad6d \ubcf8\uc0ac\u00b7\ubca0\ud2b8\ub0a8 \ubc95\uc778\u00b7\ubcf8\uc778\uc758 3\uc790 \uac04\uc5d0 \uc5ed\ud560\uc744 \uba85\ud655\ud788 \ud558\uace0, CoR \ucde8\ub4dd\uacfc Finalization\uae4c\uc9c0 \ud3ec\ud568\ud55c \uc5f0\uac04 \uce98\ub9b0\ub354\ub97c \uc815\ube44\ud558\ub294 \uac83\uc774 \uc8fc\uc7ac\uc6d0 PIT \uad00\ub9ac\uc758 \uae30\ubcf8\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\uad00\ub828 \uae30\uc0ac<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n\n<li><a href=\"https:\/\/est.haro-inc.com\/ko\/tax-pit-ko\/vietnam-pit-guide\/\">\ubca0\ud2b8\ub0a8 \uac1c\uc778\uc18c\ub4dd\uc138\uff08PIT\uff09\uc758 \uae30\ucd08<\/a><\/li>\n\n\n<li><a href=\"https:\/\/est.haro-inc.com\/ko\/tax-pit-ko\/vietnam-pit-amendment-2026-final-check\/\">2026\ub144 PIT \uac1c\uc815 \ucd5c\uc885 \uccb4\ud06c<\/a><\/li>\n\n\n<li><a href=\"https:\/\/est.haro-inc.com\/ko\/social-insurance-ko\/social-insurance-for-foreign-employees\/\">\uc678\uad6d\uc778 \uc9c1\uc6d0\uc758 \uc0ac\ud68c\ubcf4\ud5d8<\/a><\/li>\n\n\n<li><a href=\"https:\/\/est.haro-inc.com\/ko\/labor-law-contract-ko\/vietnam-work-permit-guide\/\">\ubca0\ud2b8\ub0a8 \ub178\ub3d9\ud5c8\uac00\uc99d \uac00\uc774\ub4dc<\/a><\/li>\n\n<\/ul>\n\n\n<div class=\"p-blogParts post_content\" data-partsID=\"1568\">\n<div class=\"swell-block-fullWide pc-py-60 sp-py-40 has-bg-img alignfull lazyload\" style=\"background-color:rgba(247, 247, 247, 0.41)\" data-bg=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/DSC_1122.jpg\"><div class=\"swell-block-fullWide__inner l-article\">\n<div class=\"wp-block-columns\">\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png\" alt=\"\" class=\"wp-image-504\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button blue_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/ko\/download\/\" class=\"swell-block-button__link\"><span>\uc790\ub8cc \ub2e4\uc6b4\ub85c\ub4dc\ud558\uae30<\/span><\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png\" alt=\"\" class=\"wp-image-505\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button green_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/ko\/contact\/\" class=\"swell-block-button__link\"><span>\ubb38\uc758\ud558\uae30<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\ud55c\uad6d\uc778 \uc8fc\uc7ac\uc6d0\uc758 \ubca0\ud2b8\ub0a8 \uac1c\uc778\uc18c\ub4dd\uc138\uff08PIT\uff09\ub294 \ud604\uc9c0 \ucc44\uc6a9\uc790\uc640 \ub2ec\ub9ac \uac70\uc8fc\uc790 \ud310\uc815\u00b7\uc804 \uc138\uacc4 \uc18c\ub4dd \uacfc\uc138\u00b7\uadf8\ub85c\uc2a4\uc5c5 \uacc4\uc0b0\u00b7\ud55c-\ubca0 \uc870\uc138\uc870\uc57d\uc774\ub77c\ub294 4\uac00\uc9c0 \ub17c\uc810\uc774 \uc5bd\ud78c \ubcf5\uc7a1\ud55c \uc601\uc5ed\uc785\ub2c8\ub2e4. \ubcf8\uc0ac \uc778\uc0ac\ub098 \uacbd\ub9ac\uac00 \u300c\ud55c\uad6d\uc5d0\uc11c \uc9c0\uae09\ud558\ub294 \uae09\uc5ec\uc774\ubbc0\ub85c \uad00\uacc4\uc5c6\ub2e4\u300d\uace0 \uc624\uc778\ud558\uac70\ub098, \uadc0\uc784 \uc2dc Finalization\uc744 \ub204\ub77d\ud558\uba74 \uc218\ucc9c\ub9cc \uc6d0 \ub2e8\uc704\uc758 \ucd94\uc9d5\uc774\ub098 \uc774\uc911\uacfc\uc138\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \ubcf8 \uae30\uc0ac\uc5d0\uc11c\ub294 2026\ub144 7\uc6d4 1\uc77c \uc2dc\ud589\ub41c \uac1c\uc815 PIT\ubc95\uc744 \ubc18\uc601\ud558\uc5ec \uc8fc\uc7ac\uc6d0 \ud2b9\uc720\uc758 PIT \uc2e4\ubb34\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uc815\ub9ac\ud569\ub2c8\ub2e4. 1. \uac70\uc8fc\uc790 \ud310\uc815\uc774 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1165,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"swell_btn_cv_data":"","_locale":"ko_KR","_original_post":"https:\/\/est.haro-inc.com\/?p=1439","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41],"tags":[],"class_list":["post-1664","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-pit-ko","ko-KR"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/12\/column6.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/comments?post=1664"}],"version-history":[{"count":1,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1664\/revisions"}],"predecessor-version":[{"id":1665,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1664\/revisions\/1665"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media\/1165"}],"wp:attachment":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media?parent=1664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/categories?post=1664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/tags?post=1664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}