Uni 29-09-2016 - Guidance on double taxation avoidance agreement between Japan and Vietnam

According to official letter 4395/TCT-HTQT:

As regulated in article 16 of double taxation avoidance agreement between Japan and Vietnam, Japanese income (not be Vietnamese resident individuals) as a members of Board Director of a company (being resident individuals) will be imposed PIT in Vietnam as regulations of Vietnam Law (article 18 charter III, Circular 111/2013/TT-BTC). Therefore, reduction, exemption PIT in accordance with DTAA between Vietnam and Japan of Japanese individuals have no basis to consider.