OFFICIAL LETTER 1091/TCT-TNCN DATED 27 MAR 2017 OF GDT GUIDING PIT FOR NONRESIDENT FOREIGN INDIVIDUALS IN VIETNAM
According to official letter 1091/TCT-TNCN guiding PIT policy of Japan individuals in non-resided and worked Vietnam:
- For remuneration director received during his time working in Vietnam paid by his company withheld PIT as nonresident individuals and declared, paid PIT to State budget.
- For income from salary paid by Japan company:
+ The income from employees working for the company in Japan is not imposed PIT in Vietnam;
+ The income from employees corresponding to the time working for the company in Vietnam(if any) is imposed in Vietnam and must declare, pay PIT in Vietnam.
