blue-check Regarding PIT incurred by a foreigner working in Vietnam under 183 days

Official letter No. 37870/CTHN-TTHT dated August 3rd, 2022 of the Department of Taxation of Ha Noi city regarding issues relating to tax policy upon hiring a foreign worker
Posted: 5/8/2022 1:05:52 PM | Latest updated: 9/8/2022 7:16:18 AM (GMT+7) | LuatVietnam: 5512 | Vietlaw: 575

In case a company signs a labor contract with a foreigner that is a non-resident in Vietnam (his/her presence in Vietnam is under 183 days), salary, remuneration paid to this foreigner must be withheld personal income tax (PIT) at the tax rate of 20% (Article18 of Circular No. 111/2013/TT-BTCstatus2 ) .

If the foreigner earns PIT – liable income from salary, wage, it is required to make tax registration according to clause 2 Article 4 of 105/2020/TT-BTC.

Ms Phuong Thao (
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