Personal income tax exemption

According to Circular 133/2004/TT-BTC, dated on December 31, 2004, there are three conditions for non-residents who settle in other countries which already inked Double Tax Avoidance Agreements with Việt Nam to enjoy income tax exemption as follows:
(1) Presenting in Việt Nam for less than 183 days within 12 consecutive months of the fiscal year;
(2) Their employers do not reside in Việt Nam regardless the salaries are paid by employers or representatives of employers; and
(3) The salaries are not paid by Việt Nam-based agencies.
Under these regulations, since January 1, 2009 on, foreigners, who are citizens of countries which sealed Double Tax Avoidance Agreements with Việt Nam, hold the post of chief representatives in Việt Nam but not permanently reside here, can enjoy personal income tax exemption for their salaries and wages earned in Việt Nam./.
Source: Gov.vn