Based on Article 2 of Decree No. 41/2020/ND-CP, the policy on deferral of payment of PIT due to effects of the Covid-19 pandemic is only applied to PIT in terms of business (PIT incurred by business individuals), not applicable to PIT on incomes from salary, wage (PIT incurred by employees).
Accordingly, foreigners that are seconded to Vietnam for work shall not be eligible for deferral of payment of PIT due to effects of Covid-19.
|Published||Vietlaw's Newsletter No. 473|