Foreigners working in Vietnam that concurrently meet the conditions for tax exemption under Agreements for the avoidance of double taxation and the regulations at clause 2 Article 31 of Circular No. 205/2013/TT-BTC shall be exempt from tax in Vietnam.
In case the foreigners have paid the tax eligible for exemption, they may prepare the application for tax refund according to the regulations at Article 30 of Circular No. 80/2021/TT-BTC .
|Published||Vietlaw's Newsletter No. 580|