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blue-check How to declare PIT in Vietnam by foreigners

Official letter No. 7761/CTHN-TTHT dated March 9th, 2022 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) policy
Posted: 15/3/2022 9:13:07 AM | Latest updated: 18/3/2022 7:01:07 AM (GMT+7) | LuatVietnam: 5412 | Vietlaw: 556
VietlawOnline

According to opinions of the Department of Taxation of Ha Noi city, incomes generated in Vietnam of a non-resident shall be subject to 20% PIT even if the incomes are paid outside Vietnam.

When a foreigner enters Vietnam to work, the income payer shall, based on the contract or the written assignment of working in Vietnam, calculate PIT according to the progressive tax table or the whole income tax table (20% tax rate).

Accordingly, if the working duration defined in such document is at least 183 days in a tax year, PIT shall be calculated according to progressive tax table, otherwise PIT shall be calculated at the tax rate of 20%.

In addition, an individual (including foreigner) shall himself/herself declare PIT in the following cases (point a.2 clause 3 Article 19 of Circular No. 80/2021/TT-BTC):

1. Incomes are paid from foreign countries;

2. Incomes are paid by international organizations but PIT has not been deducted;

3. Receiving bonus shares.

Any individual that does not fall into the aforesaid cases shall not have to directly declare tax to tax authority.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 556
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