In case a Representative office has foreigners that are internally transferred from the parent company outside Vietnam to work in Vietnam; all foreign workers’ salaries are paid by the parent company while the representative office only pays house rents, the representative office shall be responsible for withholding PIT on the house rents according to clause 2 Article 11 of Circular No. 92/2015/TT-BTC .
With regard to the internally – transferred foreign workers, they shall directly declare and pay PIT on the whole salaries paid outside Vietnam (clauses 7 and 8 Article 16 of Circular No. 156/2013/TT-BTC ).
Tax – liable incomes are the whole incomes earned in Vietnam and outside Vietnam, calculated according to the progressive tax table (with regard to residents) or calculated according to the tax rate of 20% on incomes generated in Vietnam (with regard to non-residents) (Article 7, Article 18 of Circular No. 111/2013/TT-BTC ).