Official Dispatch No. 1297/CTBNI-TTHT dated April 19, 2023 of the Tax Department of Bac Ninh province guiding the determination of tax period for foreigners who first come to Vietnam.
Accordingly, the case of Mr. A is a foreigner assigned to work in Vietnam. Mr. A came to Vietnam for the first time on December 4, 2022 for the purpose of medical examination and work permit. After that, he returned home on 10/02/2023 and returned to Vietnam to work and receive salary at the Company.
In principle, to determine that a resident is present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of presence in Vietnam, in which arrival and departure date are counted as one (01) day. The presence of an individual in Vietnam is the presence of that individual in the territory of Vietnam.