Official letter 4657/TCT-TNCN by gdt issued on 26th may, 2012 on the personal income tax income for service contract from global institute of global management
• If foreign individuals are non-resident people in Vietnam, the incomes from contract services in Vietnam are subject topersonal income tax and foreign contractors tax from business activities at the tax rate of 5%.
• Foreign individuals are businessman must have business registration in accordance with foreign law or the proof of being businessman is recognized by foreign law. Business registration must be consistent with business lines allowed in Vietnam ....
• If foreign individuals are not residents in Vietnam and businessman, incomes from service activities in Vietnam are subject to Personal income tax under the provisions of salaries and wages at the rate of 20%.
