In case a foreign worker fails to meet the conditions regulated at clause 1 Article 1 of Circular No. 111/2013/TT-BTC , he/she shall be determined a non-resident and shall have to pay 20% tax on incomes generated in Vietnam, regardless of places where his/her incomes are paid.
Notably, if the incomes are generated in Vietnam but they are paid outside Vietnam, the foreigner has to directly declare and pay tax according to the regulations at point a.2 clause 3 Article 19 of Circular No. 80/2021/TT-BTC .
Bases for PIT calculation, PIT declaration period with regard to a non-resident shall be carried out according to Article 18 of the Circular No. 111/2013/TT-BTC and Article 8 of Decree No. 126/2020/ND-CP .
|Published||Vietlaw's Newsletter No. 601|