According to point e.3 clause 2 Article 26 of Circular No. 111/2013/TT-BTC , foreigners that are residents in Vietnam have to make PIT accounting before termination of employment contracts and leaving Vietnam.
However, according to opinions of the Department of Taxation of Ha Noi city, in case a foreigner that is a resident and works in Vietnam but does not receive income, he/she shall be exempt from PIT accounting before termination of employment contract and leaving Vietnam.
In principle, foreign individuals may themselves review incomes earned within a year and determine payable tax amount (tax authorities do not certify payable tax but they only certify paid tax of individuals). However, authorities have the right to examine and handle violations.