OFFICIAL LETTER 3604/TCT-TNCN DATED 04 SEP 2015 OF GDT IN GUIDANCE OF DETERMINATION OF RESIDENT INDIVIDUALS
According to official letter 3604/TCT-TNCN:
In case, employees are foreigners who have regular staying in Vietnam written in temporary card less 183 days and do not prove they are resident individuals in Japan in 2015, when paying income to individuals, the Company conducts to withhold PIT for resident individuals.
In case, employees are foreigners who have regular staying in Vietnam written in temporary card but actually attended in Vietnam less 183 days and have resident certificate as resident individuals in Japan in 2015 when paying income to individuals, the company conducts to withhold PIT for nonresident individuals in Vietnam.
