The Department of Taxation of Hanoi city has issued Official letter No. 56770/CT-TTHT, dated 19 July 2019, which clarifies residence and tax year determination for foreign workers.
The letter notes that a foreign worker will be considered tax resident in Vietnam if residing in Vietnam for 183 days in a period of 12 consecutive months. For the first tax year, residence is determined based on the 12-month period beginning from the first day of arrival in Vietnam. If the 183-day threshold is m…