Uni 26-08-2014 - Guidance on support of implementing propagation, support of implementing law of tax

According to official letter No. 3331/TCT-TNCN:

• For foreigners residing in the country where signs the double taxation avoidance agreement with Viet Nam and are resident individuals in Viet nam , the determination of PIT obligations is calculated from the month of arriving in Viet Nam, in case of the individuals firstly arrive in Viet Nam until the month of terminating labor contracts and leave Viet nam (enough month), do not have to implement the consular confirmation procedures to undouble tax collection in compliance with the double taxation avoidance agreement between two countries.
• Enterprises inspected by tax authority are allowed to invite tax specialists from organizations, associations which have tax consulting functions under regulations of law participating explanations for the issues relating to the inspections when tax authority inspects tax at enterprises.