Uni 28-06-2018 - Guidance PIT for foreigners working in Viet Nam

Official letter 1577/TCT-TNCN dated 27 Apr 2018 of GDT guiding PIT for foreigners working in Viet Nam:

For countries that have signed the Double Taxation Avoidance Agreements with Vietnam, foreign individuals who are sent by a foreign organization to work in Vietnam satisfy three conditions in the Double Taxation Avoidance Agreement With respect to Vietnam, these individuals are not subject to tax in Vietnam, including:

-          Foreigners present in Vietnam no more than 183 days in the calendar year concerned, and

-          Employer or representative of employer who pays labor is not a resident in Vietnam, and

-          The remuneration does not arise at a permanent establishment or fixed base which the employer has in Vietnam