Official Letter No. 227/CTTVI-TTHT dated January 21, 2025, issued by the Tra Vinh Provincial Tax Department regarding personal income tax (PIT) on foreign-sourced income:
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In cases where a resident individual earns income from salaries or wages paid from abroad, or a non-resident individual earns income from salaries or wages arising in Vietnam but paid from abroad, such individuals are required to directly declare taxes with the tax authorities following Section a.2, Point a, Clause 3, Article 19 of Circular No. 80/2021/TT-BTC. The determination of resident and non-rsident individuals follows the provisions of Article 1 of Circular No. 111/2013/TT-BTC.
The calculation of PIT for non-resident individuals is carried out under Article 18 of Circular No. 111/2013/TT-BTC issued by the Ministry of Finance. For resident individuals, tax calculation follows Article 7 of the same circular. The PIT declaration period is implemented following Clause 2, Article 8 of Government Decree No. 126/2020/ND-CP. Determining.
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