Question 153: Where a foreign Employee is sent to work in Vietnam for one year, receiving salary from his/her parent company abroad, enjoying transport and meal allowances from a Vietnamese company, is he/she subject to PIT in Vietnam?
Pursuant to the PIT law, foreign Employees working in Vietnam for one year will be considered resident individuals because they have resided in Vietnam for 183 days or more calculated according to 12 consecutive months from the first day of their presence in Vietnam[1]. Accordingly, foreign Employees will be required to declare and finalise taxes…