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blue-check Regarding tax policy applicable to remuneration paid to foreign experts working in Vietnam

Official letter No. 2012/TCT-DNNCN dated May 18th, 2020 of the General Department of Taxation regarding tax policy applicable to remuneration paid to foreign experts working at a company in Vietnam
Posted: 24/5/2020 4:59:43 PM | Latest updated: 2/7/2020 10:04:05 AM (GMT+7) | LuatVietnam: 4967 | Vietlaw: 465
VietlawOnline

In case an overseas company signs a contract with the Vietnamese party concurrently sends its employees to Vietnam to work, this performance shall be subject to both withholding tax and personal income tax (PIT). In which, the withholding tax is calculated on the income generated from the contract while PIT is calculated on salary or incomes earned by the employees paid for their work performed in Vietnam.

Ms. Phuong Thao (VietlawOnline.com)
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PublishedVietlaw's Newsletter No. 465
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Read more:

nexto  Regarding PIT incurred by employees who are seconded to work in Vietnam for more than 183 days (30/4/2018) 

nexto  Regarding PIT incurred by a foreigner who is seconded to Vietnam for work (3/8/2017) 

nexto  Regarding PIT incurred by a foreign expert who receives salary outside Vietnam (11/8/2016) 

nexto  Regarding PIT incurred by non-resident experts (7/3/2016) 

nexto  A foreigner performing the contractor contract may authorize the PIT payment (26/1/2015) 

nexto  Regarding procedures for the confirmation of tax amounts already paid in Vietnam by foreign residents (22/8/2014) 

nexto  Regarding PIT policy for Japanese experts working in Vietnam (22/12/2013) 

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