Resident and Non-Resident Individuals for Tax

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Under the Circular No.84/2008/TT-BTC, guiding the implementation of number of articles of Law on Personal Income Tax and guiding the implementation of the Government’s Decree No.100/2008/ND-CP of September 08, 2008, detailing a number of articles of the Law on Personal Income Tax:

For resident individuals, their taxable incomes are incomes earned inside and outside the Vietnamese territory, regardless of where their incomes are paid and received.

For non-resident individuals, their taxable incomes are incomes earned in Vietnam, regardless of where their incomes are paid and received.

1. A resident individual means a person who satisfies any of the following conditions:

1.1. Being present in Vietnam for 183 days or more in a calendar year or 12 consecutive months counting from the first date of his/her presence in Vietnam, of which the date of arrival is counted as one day and the date of departure is also counted as one day. Date of arrival and date of departure are determined based on certifications of the immigration management agency on his/her passport (or laissez-passer) upon his/her arrival at and departure from Vietnam. In case his/her entry and exit are on the same day, this day is counted as one day of residence.

Individuals present in Vietnam under the guidance of this point means those who appear in the Vietnamese territory.

1.2. Having a place of habitual residence in Vietnam in either of the following two cases:

1.2.1. Having a registered place of permanent residence under the law on residence;

For foreigners: The place of habitual residence of a foreigner means a place registered and indicated in his/her card of permanent residence or temporary residence issued by a competent agency of the Ministry of Public Security.

1.2.2. Having a rented house for dwelling in Vietnam under the law on housing, under a rent contract with a term of 90 days or more in a tax year, specifically:

a. An individual who has not yet found any or has no place of registered permanent residence or is not issued a card of permanent residence or temporary residence under the above guidance, but rents a house under a rent contract for a total of 90 days or more in a tax year is also considered a resident individual, even in case he/she rents several places.

b. Rented houses for dwelling include also hotels, guest houses, inns and working offices where taxpayers are allowed to dwell, regardless of whether they rent by themselves or their employers rent for them.

2. A non-resident individual means a person who does not satisfy any of the conditions specified in Point 1 above.

Any information please contact to Dragon Law Firm’s legal services at:

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