Official Letter No. 6031/DON-QLDN1 dated 07 November 2025 issued by the Dong Nai Provincial Tax Department regarding the personal income tax declaration for foreign experts provides as follows:

by KMC Consulting Company Limited

  • In the case where the foreign expert is a resident individual in Vietnam and has income sourced from abroad, the individual shall directly declare tax in accordance with Point a, Clause 8, Article 11 of Decree No. 126/2020/ND-CP. The individual shall file the tax declaration using Form No. 02/KK-TNCN – Personal Income Tax Declaration (applicable to resident individuals and non-resident individuals earning income from salaries and wages who directly declare tax with the tax authority).
  • With respect to income arising in Vietnam, the Company shall, based on the period of work in Vietnam as stated in the employment contract or dispatch decision assigning the foreign expert to work in Vietnam, make provisional withholding of tax according to the progressive tariff schedule (for individuals working in Vietnam for 183 days or more in a tax year) or according to the flat tax schedule (for individuals working in Vietnam for less than 183 days in a tax year) in accordance with Clause 1, Article 25 of Circular No. 111/2013/TT-BTC. The Company shall declare tax using Form No. 05/KK-TNCN – Personal Income Tax Declaration (applicable to organizations and individuals paying income from salaries and wages).
  • In the case where a resident individual earns salary or wage income from two or more sources, including cases where the individual concurrently has income subject to direct declaration and income paid by an organization that has already withheld tax, such individual is required to directly file the annual personal income tax finalization with the tax authority upon the tax finalization deadline in accordance with Point b, Clause 8, Article 11 of Decree No. 126/2020/ND-CP.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
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