Personal income tax regulations for non-resident chief representatives

 What does Việt Nam require for chief representatives who enjoy earnings from the country but not permanently reside there to pay personal income tax?

Regulations for taxpayers:
Under Point b, Item 1, Article 6, Chapter II of the Government’s Decree 147/2004/NĐ-CP, dated on July 23, 2004, regular taxable income shall be the total income sourced in Việt Nam and overseas.

Point b, Item 1, Article 2 of the Government’s Decree 100/2008/NĐ-CP, dated on September 8, 2008 stipulates that, for non-resident individuals, their taxable incomes are earnings in Việt Nam, regardless of where the incomes are paid.

Hence, prior to December 31, 2008, chief representatives not residing but earning incomes in Việt Nam have to pay income tax on high-income earners. Since January 1, 2009 on, they have to pay income tax for their wages and salaries earned in Việt Nam.

Source: Gov.vn