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

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 (
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Published Vietlaw's Newsletter No. 604

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Foreign laborers

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blue-check Issue relating to determination of PIT – liable incomes
blue-check It is not allowed authorizing tax declaration with regard to incomes received outside Vietnam
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blue-check Regarding PIT on incomes paid outside Vietnam of foreigners
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blue-check Issue relating to PIT on house rent paid on behalf of a worker
blue-check Report on employment of foreign workers in 2022 must be submitted before January 6th, 2023
blue-check Regarding PIT exemption, reduction under Agreements for the avoidance of double taxation
blue-check Foreigners still have to submit certificate of permanent/temporary residence upon applying for the judicial record card
blue-check Foreign entities may only buy houses on the List of projects declared by Departments of Construction
blue-check Regarding regulations on use of foreign workers
blue-check Proposals for how to calculate rate of lump-sum social insurance benefits for foreigners whose social insurance contribution period is less than 01 year
blue-check Regarding PIT incurred by a foreigner working in Vietnam under 183 days
blue-check Regarding tax on tuition fees paid on behalf of foreign employees’ children
blue-check Issues relating to PIT upon change in residential status