Official letter No.
35195/CTHN-TTHT dated July 19th, 2022 of the Department of Taxation of Ha Noi city regarding tax declaration for a foreign individual
Posted: 29/7/2022 7:22:35 AM | Latest updated: 3/8/2022 7:06:55 PM (GMT+7)
According to point b.3 clause 1 Article 25 of Circular No. 111/2013/TT-BTC
, when a foreigner comes to Vietnam to work, it is required to base on term of the signed contract or the written appointment to determine form of withholding tax which is either the progressive tax table or the whole income tax table (20% tax rate). In particular, if the term is at least 183 days, tax shall be withheld according to the progressive tax table, even the number of days of presence in Vietnam of the foreigner is under 183 days. In contrast, if the term of the signed contract or the written appointment is under 183 days, tax shall be withheld according to the whole income tax table (20%).
When the foreigner is determined a resident in Vietnam, his/her first tax period shall be determined according to the calendar year (from January 1st to December 31st). Deadline for submission of tax statement is April 30 of the following year.
Ms Phuong Thao (VietlawOnline.com)
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CV35195-19072022CTHN[VLO].pdf
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