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blue-check It is not allowed authorizing tax declaration with regard to incomes received outside Vietnam

Official letter No. 12771/CTHN-TTHT dated March 20th, 2023 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) policy
Posted: 24/3/2023 2:07:49 PM | Latest updated: 27/3/2023 10:10:56 PM (GMT+7) | LuatVietnam: 5666 | Vietlaw: 604
VietlawOnline

According to clause 3 Article 19 of Circular No. 80/2021/TT-BTCstatus2 , a resident that earns incomes from salaries and remunerations paid outside Vietnam has to directly declare and pay tax on the these incomes.

Accordingly, in case an individual is seconded to Vietnam to work full time and directly receives incomes from the parent company outside Vietnam, this individual has to directly declare and pay PIT.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 604

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Foreign laborers

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