OFFICIAL LETTER 3171/TCT-TNCN DATED 07 AUGUST 2015 IN GUIDANCE OF HOUSE RENTAL INCLUDED IN PIT TAXABLE INCOME
According to official letter 3171/TCT-TNCN:
In case, individuals are Japanese and reside in Viet Nam, assigned by Japanese parent company to work in Viet Nam and received income paid by parent company and its subsidiary; individuals only work in Viet Nam and received income from parent company and its subsidiary, the subsidiary pays for their house rental , the house rental will be included PIT taxable income in compliance with the actual amount but not more 15% taxable total income of both parent company in Japan and subsidiary Viet Nam paid (excluding house rental).
