The time to start calculating PIT for foreign director is from the time of appointment in Vietnam or from the first time to Vietnam to travel?

The time to start calculating PIT for foreign director is from the time of appointment in Vietnam or from the first time to Vietnam to travel?

Pursuant to Circular No. 111/2013 / TT-BTC dated August 15, 2013 of the Ministry of Finance guiding the implementation of the Law on Personal Income Tax, cases of foreign individuals to Vietnam under the appointment decision The director from the time after the first day that person is present in Vietnam.

Therefore, the time to determine the status of residence and tax period of that individual is the first day present in Vietnam from the
first day that individual is present in Vietnam as stipulated in Article 1 of the above Circular.

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For detailed information, please kindly contact us, Dong Du International Consulting Group HCMC, Southeast Asia Business Consulting Network.

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