On 23 December 2024, the Tax Department of Hai Duong province issued Official Letter No. 10982/CTHDU-TTHT guiding PIT policies for foreigners coming to Vietnam to work as follows:

In case the parent company is headquartered abroad and has signed a contract with the company, the parent company has sent employees (foreign nationals) to Vietnam to support the technical production and trial of new products (being individuals who are not residents under the PIT Law), the income of employees arising in Vietnam regardless of the place of payment and receipt of income belongs to the subjects subject to PIT from salaries and wages.

In case the individual taxpayer is a non-resident in Vietnam, if he or she is eligible for tax exemption or reduction under the Agreement on Double Taxation Avoidance under the above-mentioned conditions, he/she shall submit a dossier of application for tax exemption or reduction under the Agreement on Double Taxation Avoidance (form No. 01/HTQT and enclosed dossiers) together with the tax declaration dossier (form No. 02/KK-TNCN) of the first tax declaration as prescribed in Clause 2, Article 62 of Circular No. 80/2021/TT-BTC dated 29 September 2021 of the Ministry of Finance.