Official letter 2545/CTHN-TTHT about PIT finalization:
In case the foreign worker terminates the working contract in Vietnam but has not completed tax finalization procedures before leaving the country, he / she can authorize according to the provisions of the Civil Code to the company to decide. tax payment if the Company commits to be responsible to the tax authority for the personal income tax payable by the individual according to regulations. In this case, the deadline for submitting the PIT finalization dossier in this case is the 45th day from the date the individual leaves the country.
