Question 18: Taxable period for foreign workers
On 25/08/2014 the Ministry of Finance issued Circular 119 / TT-BTC on tax amending Article 1 of Circular 111/2013 / TT-BTC dated 15/8/2014 of the Ministry of Finance guiding the personal income tax with the following content: "Any individual who is a citizen of a country or territory that has entered into an agreement on double taxation and prevention of tax avoidance with Vietnam, and also a resident in Vietnam shall calculate personal income tax from the month that individual arrives at Vietnam (if the individual goes to Vietnam for the first time) to the month in which the labor contract expires and the individual leaves Vietnam without following procedures for consular certification to avoid double taxation according to the double taxation agreement between the two countries.