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Regulations on anti-double taxation

26/12/2013 16:22:00
VGP - Foreigners are subject to declaring tax finalization after completing of their jobs in Viet Nam and before their departure from Viet Nam.

Question: My company has employed some Singaporean and Filipino experts from their parent company to work since January 2013 and they are going to return their country. Are they subject to tax finalization for the personal income tax in 2013? If they have paid taxes abroad in their countries, will they be exempted from taxes in Viet Nam? How much is tax exemption?


Under to the Law on Personal Income Tax of Viet Nam, employees meet the conditions of being individual residents and have to submit the personal income tax with respect to their whole income arising within or outside Viet Nam.

In that case, if the foreign experts of your company have other earnings arising overseas in Viet Nam, such earnings must be taxable in accordance with the law on personal income tax of Viet Nam.

According to Section 1, Official Letter No. 187/TCT-TNCN, dated January 15, 2013 guiding finalization of the 2012 personal income tax, the individual residents as foreigners are subject to declaring tax finalization after completion of their jobs in Viet Nam and before existing Viet Nam.

The foreign employees must fulfill their tax finalization from the date of their starting work in Viet Nam, concretely, from January 2013 till the date of their departure from Viet Nam.

So far, Viet Nam has signed the anti-double taxation agreements with both Singapore and the Philippines.

Under these documents, if foreign experts of your company have already submitted the tax for income amounts arising overseas in accordance with the laws of Singapore and Philippines and the personal income tax also will be imposed on such income amounts in accordance with Viet Nam’s laws.

The experts’ income tax payment in Viet Nam will be deducted from their tax payments abroad provided that the deductible tax amount will not exceed the payable tax amount in Viet Nam, which is calculated on their overseas arising income./.  


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