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blue-check How to determine taxable incomes of foreigners working remotely

Official letter No. 4385/CT-TTHT dated May 5th, 2020 of the Department of Taxation of Ho Chi Minh city regarding personal income tax (PIT)
Posted: 30/6/2020 7:36:43 AM | Latest updated: 2/7/2020 7:31:38 AM (GMT+7) | LuatVietnam: 4992 | Vietlaw: 465
VietlawOnline

In case a foreigner is a non –resident who earns incomes both in Vietnam and outside Vietnam, it is required to separate the income earned in Vietnam for calculation of PIT.

If it is impossible to separate the income earned in Vietnam, it shall be determined according to any of two cases below:

- If the foreign worker works remotely rather than entering Vietnam for working, the income earned in Vietnam shall be determined according to the ratio of number of working days in Vietnam to the number of working days in the year

- If the foreign worker enters Vietnam for working, the income earned in Vietnam shall be determined based on number of days of presence in Vietnam.

Ms. Phuong Thao (VietlawOnline.com)
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PublishedVietlaw's Newsletter No. 465
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Read more:

nexto  Regarding PIT incurred by foreign experts who are non-residents in Vietnam (28/2/2019) 

nexto  Regarding PIT incurred by non-residents who work outside Vietnam (19/7/2018) 

nexto  Regarding withholding tax on commissions on brokerage outside Vietnam (31/7/2018) 

nexto  Regarding determination of a resident entity (28/3/2018) 

nexto  Regarding PIT incurred by non-resident foreign experts (16/3/2018) 

nexto  Regarding withholding tax on brokerage commission paid to a non-resident (9/3/2018) 

nexto  Regarding PIT exemption for non-residents who received incomes outside Vietnam (29/6/2017) 

nexto  It is not allowed to apply the progressive tax table to calculate PIT incurred by a non-resident (16/6/2017) 

nexto  Regarding PIT accounting made by a foreigner who is the non-resident in the last working year in Vietnam (18/7/2017) 

nexto  Regarding place of submission of PIT declaration dossier with regard to non-resident (27/2/2017) 

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