In Official Letter No. 6964/CTDAN-TTHT dated August 14, 2024, the Da Nang City Tax Department provided guidance on Personal Income Tax (PIT) and family deduction registration as follows:
A foreign individual is considered a resident of Vietnam if they meet one of the following conditions:
(i) They have a permanent residence, which refers to their temporary residence registered when applying for a Temporary Residence Card issued by the competent authorities under the Ministry of Public Security; or
(ii) They rent a house for living purposes (this includes staying in hotels, guesthouses, inns, lodging houses, at workplaces, or company headquarters, etc., where the company rents accommodation for employees) in Vietnam with lease contracts lasting 183 days or more during the tax year.
Resident individuals who have registered for tax and been issued a tax identification number are eligible for family deductions for their dependents.
Comment: