Resident and non-resident in the law?2018-10-17T06:38:07+00:00

A: Pursuant to the law on personal income tax No. 04/2007/QH12, resident is the person who:

Present in Viet Nam for 183 days or more a year or 12 consecutive months counting from the first date of his/her presence in Vietnam;

Have permanent living place in Viet Nam including permanent residence or a rented house for living in Viet Nam with a rental contract.