Official letter 62543/CTHN-TTHT about PIT policy for foreign experts:
In the case that in 2022, a foreign expert sent to Vietnam to work is determined to be a non-resident individual according to the provisions of Clause 2, Article 1 of Circular No. 111/2013.TT-BTC and developed by the Joint Venture. China Railway Metro Beijing China directly pays income from wages and salaries arising in Vietnam, the China Metro Beijing China Railway Construction Joint Venture is responsible for withholding PIT of experts , remit into the State budget before paying income as guided in Clause 1, Article 25 of Circular 111/2013/TT-BTC. The applicable tax rate for withholding PIT before payment for non-resident individuals is 20% multiplied by (x) taxable income from salaries and wages as guided in Article 18 of Circular 111/2013/ TT-BTC of the Ministry of Finance.
