Based on clause 1 Article 2, clause 2 Article 6 of Circular No. 40/2021/TT-BTC , the Department of Taxation of Ha Noi city assumes that if a foreign individual residing in Vietnam earns incomes from performing online digital information services from 100 million VND/year, he/she has to declare and pay taxes.
The payable taxes include 2% personal income tax and 5% value added tax, paid under separate declarations (Appendix I of Circular No. 40/2021/TT-BTC ).
If the foreign individual is eligible for PIT exemption under an Agreement on avoidance of double taxation, he/she shall prepare the application for tax exemption according to Clause 13 Article 16 of Circular No. 156/2013/TT-BTC .