A tax resident in Vietnam is defined as someone:
– Residing in Vietnam for 183 days or more in either the calendar year or the period of 12 consecutive months from the date of arrival.
– Having a permanent residence in Vietnam (including a registered residence that is recorded on the permanent/temporary residence card or a rented house in Vietnam with a lease term of 183 days or more in a tax year in case of foreigners) and unable to prove tax residence in another country.