OFFICIAL LETTER NO. 2508/TCT-TNCN DATED 23 JUNE 2015 OF GDT IN GUIDANCE OF PIT WITHHOLDING PAID OVERSEA TO THE TAX AMOUNTS PAYABLE IN VIET NAM
According to official letter No. 2508/TCT-TNCN:
In case, resident individuals in Vietnam and only have income incurred in Vietnam, not have income incurred in America but calculated and paid taxes under regulations of America, the taxes paid in America of the individuals will not be excluded from PIT paid in Vietnam