OFFICIAL LETTER NO. 2089/TCT-TNCN DATED 05 JUNE 2014 OF GDT IN GUIDANCE OF DECLARATION, PAYMENT FOR FOREIGN INDIVIDUALS HAVING SERVICES PROVISION IN VIETNAM
According to official letter No. 2089/TCT-TNCN:
Foreign individuals having income in Viet Nam from service provision, the income is declared and paid as follows:
1. If foreign individuals are dealers (individuals have business registration under regulations of foreign regulations or certificate as dealers approved by foreign law:
-
Income from service provision is imposed FCT and PIT for income from business activity.
-
For CIT, individuals directly declare with tax authority (if they are resident individuals) or income payers withhold 5% (if they are non-resident individuals).
2. If foreign individuals are not dealers:
-
Income from service provision is imposed PIT for income from salary, wage.
Income payers withhold 10% (if they are resident individuals) or income payers withhold 20% (if they are non-resident individuals).
