OFFICIAL LETTER 4076/TCT-TNCN DATED 08 SEPTEMBER 2016 OF GDT GUIDING FOREIGN PIT WITHHOLDING ESTIMATION
According to official letter 4076/TCT-TNCN:
Tax payers base on working time in Vietnam of foreign individuals stated in contract or in writing assigned to work in Vietnam to estimate to withhold PIT under partially progressive tariff (for individuals have time to work in Vietnam from 183 days in tax period) or gross Tariff (for individuals have time to work in Vietnam less 183 days in tax period).
