According to Vietnam’s current regulations, specifically:

* Circular No. 111/2013/TT-BTC from the Ministry of Finance, dated August 15, 2013;

* Circular No. 156/2013/TT-BTC from the Ministry of Finance, dated November 6, 2013;

* Circular No. 92/2015/TT-BTC from the Ministry of Finance, dated July 30, 2015; and

* Circular No. 103/2014/TT-BTC from the Ministry of Finance, dated August 6, 2014.

Based on the aforementioned guidelines: The following rules should be followed by people who receive salary income from abroad:

In relation to personal income tax (PIT):

– If the person is a resident as defined by the PIT Law, then:

+ According to the terms of Article 25 of Circular No. 111/2013/TT-BTC, companies in Vietnam are liable for withholding PIT for payments of the kind of salaries and wages to employees before paying them (if any).

+ Using the declaration form No. 02/KK-TNCN, individuals are responsible for declaring any income they receive from overseas on a quarterly basis to the tax authority (if any).

+ As per the instructions in Clause 2, Article 26 of Circular No. 111/2013/TT-BTC and Clause Article 21 of Circular No. 92/2015/TT-BTC, individuals must declare PIT finalization. Taxable incomes, including incomes paid at Vietnamese companies (monthly allowance, apartment rent, etc.) and at foreign companies are determined according to the instructions in Articles 2 and 3 of Circular No. 111/2013/TT-BTC.

– If a foreigner enters Vietnam to work for less than 183 days and does not match the requirements for residency, he or she must declare PIT on form 02/KK-TNCN as directed in Article 24 of Circular 92/2015/TT-BTC. The incomes subject to PIT of non-resident individuals are determined the same as for incomes subject to PIT from salaries and wages of resident individuals.