Official Letter 100085 / CTHN-TTHT on PIT for foreign experts as follows:
In case, the Company has foreign experts in the year who are not present in Vietnam but still work remotely and are still paid monthly salaries by the Company, if the experts meet the conditions for being resident individuals in the year Taxable income, the taxable income PIT is the income earned inside and outside the territory of Vietnam (regardless of where the income is paid). If the foreign experts are non-resident individuals in the tax year, the taxable income is the income earned in Vietnam (regardless of where the income is paid and received).
