Guidance on PIT finalization for foreigners' first year in Vietnam according to Official Letter No. 4490/CTHPH-TTHT dated 11 November 2024 issued by the Hai Phong Tax Department
In the case where Mr. A, a foreign individual, arrives in Vietnam on 3 September 2022, and departs on 9 September 2022, to visit the factory and arrange accommodation, and then re-enters Vietnam on 1 October 2022 to work at the Company in Vietnam as per the Appointment Letter, if he has been present in Vietnam for at least 183 days within 12 consecutive months from the date of arrival, the first tax period will be the 12 consecutive months from the date of arrival. Mr. A is entitled to a personal deduction from his first month in Vietnam and a deduction for his dependents when calculating personal income tax (PIT) according to Point c.2, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013, issued by the Ministry of Finance.