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blue-check Regarding PIT on incomes paid outside Vietnam of foreigners

Official letter No. 8204/CTHN-TTHT dated February 28th, 2023 of the Department of Taxation of Ha Noi city regarding personal income tax (PIT) policy for foreigners
Posted: 2/3/2023 7:35:40 AM | Latest updated: 6/3/2023 9:13:14 AM (GMT+7) | LuatVietnam: 5649 | Vietlaw: 601
VietlawOnline

In case a foreign worker fails to meet the conditions regulated at clause 1 Article 1 of Circular No. 111/2013/TT-BTCstatus2 , he/she shall be determined a non-resident and shall have to pay 20% tax on incomes generated in Vietnam, regardless of places where his/her incomes are paid.

Notably, if the incomes are generated in Vietnam but they are paid outside Vietnam, the foreigner has to directly declare and pay tax according to the regulations at point a.2 clause 3 Article 19 of Circular No. 80/2021/TT-BTCstatus2 .

Bases for PIT calculation, PIT declaration period with regard to a non-resident shall be carried out according to Article 18 of the Circular No. 111/2013/TT-BTCstatus2 and Article 8 of Decree No. 126/2020/ND-CPstatus2 .

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 601

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