OFICIAL LETTER NO.4038/TCT-TNCN DATED 26 NOVEMBER 2013 OF GDT IN GUIDANCE OF HOW TO RECOGNIZE FOREIGNERS’ RESIDENCE
According to official letter No. 4038/TCT-CS:
In case, foreign individuals are working in Viet Nam, they were resident ones in the previous year and finalized PIT under the partially progressive tariff. But in this year, these ones stayed in Viet Nam less than 183 and their temporary resident certificates expire at the end of the tax year as well as have contracts of house rent more than 90 days, which result in whether if these ones prove that they are resident individuals of another country, they will not be Vietnamese resident ones or if these ones cannot prove that they are resident individuals of another country, they will be Vietnamese resident ones.
