OFFICIAL LETTER NO. 1076/TCT-TNCN DATED 30 MAR 2015 OF GDT IN GUIDANCE OF PIT FOR FOREIGNERS
According to official letter No. 1076/TCT-TNCN:
In case, foreigners come to Vietnam and work from 06 Jul 2013 to 19 Sep 2014, in the first tax year (from 06 Jul 2013 to 05 Jul 2014) they are resident individuals if attending in Vietnam more 183 days and applied to PIT partially progressive tariff for PIT finalization.
For the second tax year (from 01 Jan 2014 to 19 Sep 2014) if employees are qualified as resident individuals in Vietnam, they will apply to. Otherwise, PIT wholly tariff of 20% is applied when Their PIT is finalized.
