OFFICIAL LETTER 13703/CT-TTHT DATED 29/3/2019 OF HA NOI TAX DEPARTMENT FOR PIT FOR NONRESIDENTAL INDIVIDUALS
Official letter 13703/CT-TTHT dated 29/3/2019 of Ha Noi Tax Department for PIT for nonresident individuals:
In the case of non-resident individuals in Vietnam having income from wages arising in Vietnam on the basis of a contract between the Company and individuals: individuals shall provide remote consultancy services via telephone or email (fish In case of implementation in foreign countries, they must pay personal income tax at the tax rate of 20% as guided in Article 18 of Circular No. 111/2013 / TT-BTC.
